^V/fT" 


THE  LIBRARY 

OF 

THE  UNIVERSITY 

OF  CALIFORNIA 


HENRY  RAND  HATFIELD 
MEMORIAL  COLLECTION 

PRESENTED  BY 

FRIENDS  IN  THE  ACCOUNTING 

PROFESSION 


TIFFANY'S 

Digest  of  Depreciations, 

WITH  THE  ADDITION  OF 

NUMEROUS  TABLES,  FORMULAS  AND  RULES 

FOR  THE  USE  OF 

ARCHITECTS,  BUILDERS,  CONTRACTORS,  MACHINISTS  AND 
INSURANCE  ADJUSTERS. 

COMPILED  BY 

H.     S.    TIKKANY, 

AUTHOR  OF 

Tiffany's  Book   of  Policy  Forms  for  Fire  Insurance    Agents,    Tiffany's 

Instruction  Book  for  Fire  Insurance  Agents,    Tiffany's   Special 

Agents'    and  Adjusters'  Assistant,   Tiffany's  Standard  Policy 

FOR  Fire  Insurance,  The  Insurance  Law  Reference  Book,  The 

Insurance  Contract  and  Legal  Decisions  Thereon, 

Tiffany's      Standard       Expiration      Registers, 

Tiffany's  Series    of    Standard    Insurance 

Books  and  Blanks,  Etc.,   Etc. 


T\?VK]StTY-EIGH:XH:   KDITION. 


PUBLISHED    AND    FOR   SALE   BY 


H.    S.  TIKKANY   <&    CO., 

Publishers  of 

Standard  Insurance  Books  and  Blanks, 

Chicago,  III. 


Form  No.  949. 


Entered  according  to  Act  of  Congress,  in  the  year  1879,  by 

TIFFANY  &  CO., 

In  the  Ofi&ce  of  the  Librarian  of  Congress,  at  Washington,  D.  C. 

Entered  according  to  Act  of  Congress,  in  the  year  1882,  by 

TIFFANY  &  CO., 

In  the  Ofl&ce  of  the  Librarian  of  Congress,  at  Washington,  D.  C. 


Entered  according  to  Act  of  Congress,  in  the  year  1890,  by 

H.  S.  TIFFANY, 

In  the  Ofl&ce  of  the  Librarian  of  Congress,  at  Washington,  D.  C. 

Copyright  Secured.    All  Rights  Reserved. 


TS 


PREFACE  TO  THE  TWENTY-EIGHTH  EDITION. 


/^UR  Digest  of  Depreciations  as  a  work  of  reference  has  no  equal  in 
^  its  peculiar  line.  It  is  now  and  has  been  for  many  years,  the 
standard  authority  in  all  parts  of  the  Nation,  and  is  used  by  Archi- 
tects, Builders,  Contractors,  Machinists,  General,  Special  and  Local 
Agents  and  Adjusters  of  Insurance  Companies,  and  the  universal 
report  is,  that  under  no  consideration  would  they  be  without  this 
valuable  assistant. 

This  result  is  highly  gratifying  to  the  Publishers,  for  a  work  of 
this  kind,  treating  on  such  diversified  subjects,  and  involving  so 
many  different  interests,  concerning  which  there  is,  necessarily,  so 
much  difference  of  opinion,  even  among  experts,  is  exceedingly 
valuable,  when  it  meets  the  views  of  all ;  and  especially  is  this  the 
case  where  the  interests  of  the  Public  and  Insurance  Companies  are 
involved. 

The  aim  of  the  publishers  has  been  and  is  to  furnish  a  standard 
work  that  will  do  equal  justice  to  all  and  at  the  same  time  be  based 
upon  actual  experience.  This  edition  has  been  carefully  revised  and 
enlarged  by  the  addition  of  valuable  statistics,  rules,  formulas  and 
useful  tables,  and  we  trust  will  meet  with  the  same  popular  favor 
with  which  its  predecessors  have  been  received. 

Chicago, 


ivi5l3298 


DPSaBE'-iLCE    TO    IFOISavdBia    ElDITIOiTS- 


DEPRECIATIONS. 

T'HIS  is  a  subject  which  is  so  closely  allied  with  all  the  various 
-*■  branches  of  commerce,  that  it  may  safely  be  asserted  that  the 
interests  with  which  it  forms  a  component  part  are  without  number. 
It  is  unquestionably  true  that  all  classes  of  property  deteriorate  a 
certain  per  cent,  annually  —  some  more  and  some  less  —  and  the 
necessity  for  a  standard  compilation  of  facts  and  percentages  has 
been  apparent  to  all  who  are  engaged  in  mechanical  and  mercantile 
pursuits,  as  well  as  adjusters  of  fire  losses. 

It  is  believed  that  those  given  herein  for  the  first  time,  prepared 
as  they  have  been  after  careful  investigations  and  conference  with 
the  very  best  of  authorities;  those  who  have  had  many  years  of 
practical  experience  in  the  various  classes  treated;  and  based  as  they 
are  upon  the  experience  in  many  cases  extending  over  a  quarter  of  a 
century,  will  prove  of  great  value  and  assistance  in  determining  the 
rates  of  depreciation  on  a  basis  that  will  not  only  be  equitable  as 
between  the  Insurer  and  the  Insured,  but  also  prove  of  assistance  to 
Architects,  Builders,  Machinists  and  Contractors  in  their  calculations. 
We  are  well  aware  of  the  fact  that  in  gixing  specific  percentages 
of  depreciations,  we  subject  ourselves  to  the  closest  criticisms,  hut,  we 
have  endeavored  as  far  as  possible  to  confine  ourselves  to  the  subject 
of  the  text  in  each  case,  and  to  give  merely  the  results  arrived  at 
rather  than  to  elaborate  and  advance  our  personal  opinion.  Individual 
cases  may  be  found  where  the  percentage  given  may  be  too  low,  and 
occasionally  one  where,  from  the  care  taken  of  property,  it  may  be  too 
high,  but  we  believe,  as  a  rule,  those  given  may  be  relied  upon  as 
correct  and  equitable. 

It  should  be  remembered  that  all  percentages  on  buildings  are 
based  upon  the  actual  ''  life  of  the  building"  without  any  repairs. 
Any  repairs,  such  as  painting,  renewing  of  roof,  siding  or  flooring, 
should  be  credited  to  the  building,  and  the  per  cent,  of  depreciation 
reduced  to  correspond,  for  the  reason  that  the  building  to  the  extent 
of  the  repairs  made  has  been  renewed,  and  the  same  rule  will  apply 
to  stocks  which  are  being  constantly  renewed. 


Table  of  Depreciations. 


BUILDINGS. 
Brick  or  Stone  Dwellings. — Single,  slate  or  tin  roofs,  occupied  by  owners, 

depreciate  annually 13^  per  cent 

"  "  "  Single,  slate  or  tin  roofs,  occupied  by  tenants, 

depreciate  annually 1%        " 

"            "            "                 In  blocks,  slate  or  tin  roofs,  occupied  by  own- 
ers, depreciate  annually 1%         ** 

"            "            "                 In  blocks,  slate  or  tin  roofs,  occupied  by  ten- 
ants, depreciate  annually 2  " 

**  "  **  Single,  sbingle   or  gravel  roofs,  occupied  by 

owners,  depreciate  annually Jf. 1%        " 

^'  "  "  Single,  shingle  or  gravel  roofs,  occupied  by 

tenants,  depreciate  annually 2  " 

"  *'  **  In  blocks,  shingle  or  gravel  roofs,  occupied  by 

owners,  depreciate  annually 2  *'" 

*'  "  •'  In  blocks,  shingle  or  gravel  roofs,  occupied  by 

tenants,  depreciate  annually 2}/^        " 

Frame  Dwellings • — Single,  slate  or  tin  roofs,  occupied  by  owners,  depre- 
ciate annually 2}/^        " 

"           *'               Single,  slate  or  tin  roofs,  occupied  by  tenants,  depre- 
ciate annually 3  " 

**            "               In  blocks,  slate  or  tin  roofs,  occupied  by  owners,  de- 
preciate annually 3  " 

*'           "                In  blocks,  slate  or  tin  roofs,  occupied  by  tenants,  de- 
preciate annually 3}^        '* 

•*  "  Single,  sbingle  or  gravel  roofs,  occupied  by  owners, 

depreciate  annually 3  " 

"  "  Single,  shingle  or  gravel  roofs,  occupied  by  tenants, 

depreciate  annually 3}^        * 

"  "  In  blocks,  shingle  or  gravel  roolo,  occupied  by  owners, 

depreciate  annually 4  *' 

"  *'  In  blocks,  shingle  or  gravel  roofs,  occupied  by  tenants, 

depreciate  annually 4}/^        " 

Brici<  BarnSi — (Private),  well  constructed,  good  foundations,  depreciate 

annually 3  " 

Frame    "  (Private),  well  constructed,  good  foundations,  depreciate 

annually 4  " 

"         "          (Private),  well  constructed,  without  good  foundations,  de- 
preciate annually 43^        '* 

In  estimating  the  depreciation  on  dwellings,  it  is  assumed  as  a  basis  that  they  are, 
whether  brick  or  frame,  kept  in  ordinary  good  repair,  and  especially  with  frames,  that 
they  are  well  constructed,  with  good  brick  or  stone  foundations.    In  some  sections  of  th« 


Tiffany's  Digest 


country,  frame  dwellings  are  built  with  the  sills  resting  on  posts  or  pillars,  and  in  such 
cases  the  percentage  of  depreciation  should  be  increased  at  least  one  per  cent,  annually. 
Much  depends  upon  the  construction,  roof,  occupancy,  (whether  occupied  by  the  owner 
or  ¥y  tenants,)  and  the  state  of  repairs  in  which  they  ?re  kept.  Ordinary  repairs  may  be 
said  to  merely  replace  that  which  has  deteriorated  from  age  or  other  causes,  such  as  plas- 
tering, painting,  roof , sills,  etc.,  and  it  is  unquestionably  true  that  a  constant  depreciation 
is  going  on  in  all  buildings,  no  matter  what  their  construction  or  occupancy.  A  frame 
building  that  is  not  painted  depreciates  annually  a  greater  per  cent,  than  one  which  is 
painted.  A  dwelling  occupied  by  tenants,  naturally,  because  of  lack  of  care,  depreciates 
more  than  if  occupied  by  the  owner,  and  an  unoccupied  dwelling  more  than  either. 

Brick  or  Stone  Buildings. — Single,  slate  or  tin  roofs,  occupied  as  stores  oy 

owners,  depreciate  annually 2      percent. 

•*  '*  "  jingle,  slate  or  tin  roofs,  occupied  as  stores  by 

tenants,  depreciate  annually 2]/^        " 

**  "  *'  In  blocks,  slate  or  tin  roofs ,  occupied  as  stores 

by  owners,  depreciate  annually 2^/^        " 

"  "  "  In  blocks,  slate  or  tin  roofs,  occupied  as  stores 

by  tenants,  depreciate  annually 3  " 

**  "  **  Single,  shingle  or  gravel  roofs,  occupied  as 

stores  by  owners,  depreciate  annually .  2}^        *' 

••  "  "  Single,   shingle  or  gravel  roofs,  occupied  as 

stores  by  tenants,  depreciate  annually 3  " 

"  "  **  In  blocks,  shingle  or  gravel  roofs,  occupied  as 

stores  by  owners,  depreciate  annually 3  " 

**  "  "  In  blocks,  shingle  or  gravel  roofs,  occupied  as 

stores  by  tenants,  depreciate  annually 3}^        " 

Note. — Where  the  buildings  have  been  occupied  for  wholesale  groceries,  heavy 
hardware  and  similar  stocks,  the  rate  should  be  proportionately  increased. 

In  Omnibus  Blocks,  without  hre  walls,  where  there  are  a  number  of  tenants,  the 
rate  per  cent,  of  depreciation  should  be  correspondingly  increased- 

Frame  Store  BuiidingSi — Single,  slate  or  tin  roofs,  occupied  as  stores  by 

owners,  depreciate  annually 3      percent. 

"  "  "  Single,  slate  or  tin  roofs,  occupied  as  stores  by 

tenants,  depreciate  annually 3}^ 

"  *'  "  In  olocks,  slate  or  tin  roofs,  occupied  as  stores 

by  owners,  depreciate  annually Z}^ 

"  "  ••  In  blocks,  slate  or  tin  roofs,  occupied  by  ten- 
ants, depreciate  annually 4 

"  "  *'  Single,  shingle  or  gravel   roofs,    occupied  as 

stores  by  owners,  depreciate  annually 3}^ 

"  "  "  Single,  shingle  or   gravel   roofs,  occupied    as 

stores  by  tenants,  depreciate  annually 4 

**  "  '  In  blocks,  shingle  or  gravel  roofs,  occupied  as 

stores  by  owners,  depreciate  annually */^ 

•*  "  "  In  blocks,  shingle  or  gravel  roofs,  occupied  by 

tenants,  depreciate  annually 6 


OF  Depreciations. 


Frame  buildings  of  this  class,  especially  in  blocks,  are  frequently  occupied  by  ser- 
eral  tenants,  the  lower  stories  being  used  for  stores  and  the  upper  ones  as  dwellings,  and 
in  such  cases  the  miscellaneous  occupancy  increases  the  per  cent,  of  depreciation  to  a 
considerable  extent.  ( 

In  some  sections,  especially  in  the  lumber  districts  or  newly  settled  portions  of  the 
country,  frame  store  buildings  are  built  without  good  foundations,  and  in  such  cases  the 
percentage  of  depreciation  should  be  increased  one  per  cent,  annually. 

Brick  or  Stone  H Ote Is •— Single,  slate  or  tin  roofs,  depreciate  annually 2]/^  per  cent 

"  "  "  Single,  shingle  or  gravel  roofs,  depreciate  annually      3  " 

"  "  "  In  blocks,  with  miscellaneous  occupancy,  slate 

or  tin  roofs,  depreciate  annually 3  ** 

"  "  "  In  blocks,  with  miscellaneous  occupancy,  shingle 

or  gravel  roofs,  depreciate  annually 31^        '■' 

Frame  "  Single,  slate  or  tin  roofs,  depreciate  annually Z}/^        '* 

**  "  Single,  shingle  or  gravel  roofs,  depreciate  annually      4  " 

"  "  In  blocks,  with  miscellaneous   occupancy,  slate 

or  tin  roofs,  depreciate  annually 4  " 

"  "  In  blocks,  with  miscellaneous  occupancy,  shingle 

or  gravel  roofs,  depreciate  annually 4}^        * 

The  repairs  on  a  hotel  building  depend  largely  upon  the  class  of  trade  that  is  being 
done.  A  hotel  that  is  doing  a  profitable  business  and  having  a  good  transient  trade,  is 
usually  kept  in  good  repair.  There  are  many  buildings,  especially  in  the  smaller  places, 
occupied  as  hotels  or  boarding  houses,  where  there  is  only  a  very  small  transient  trade, 
and  in  such  cases  the  rule  is  that  they  are  not  kept  in  as  good  ordinary  repair  as  those 
where  the  transient  custom  is  good. 

Brick  or  Stone  Churches  and  Schoolhouses.— Slate  or  tin  roofs,  depreci- 
ate annually 13^  percent, 

"                            "                              "               Shingle  or  gravel  roofs,  de- 
preciate annually 2  " 

Frame                       "                              "               Slate  or  tin  roofs,  depreci- 
ate annually 3  " 

*'                            "                              ".               Shingle  or  gravel  roofs,  de- 
preciate annually 3)^        " 

Those  used  for  public  meetings  and  entertainments,  and  small  country  churches  and 
school  houses  occupied  only  a  small  portion  of  the  time,  depreciate  to  a  greater  extent 
annually  than  those  which  are  occupied  continuously. 

Brick  Buildings, — Slate  or  tin  roofs,  used  as  Manufacturing  Establishments,  where  there 
is  heavy  running  machinery,  especially  those  used  as  Planing  Mills  and  for 
the  manufacture  of  Sash,  Doors  and  Blinds,  Wagons,  Hubs,  Spokes,  Fur- 
niture, Chairs,  and  other  wood  workers,  depreciate  yearly  to  a  greater 
extent  than  those  used  for  less  hazardous  purposes,  and  a  fair  estimate  on 

these  classes  would  be  annually 4        percent 

"            "    with  Shingle  or  gravel  roofs,  occupied  for  same  purpose  as  described,  depre- 
ciate annually 4)^  per  cent. 

It  is  especially  noticeable  in  buildings  of  this  class  that  sagged  floors,  cracked  walls, 
etc.,  are  common.  Buildings  are  frequently  crowded  with  a  greater  weight  of  machinery 
than  was  originally  contemplated  when  the  buildings  were  constructed,  and  the  result  is 
naturally  a  corresponding  increase  of  depreciation 


Tiffany's  Digest 


Frame  Buildings — Slate  or  tin  roofs,  used  as  Manufacturing  Establishments,  where  there 
IS  heavy  running  machinery,  especially  those  used  as  Planing  Mills  and  for 
the  manufacture  of  Sash,  Doors  and  Blinds,  Wagons,  Hubs,  Spokes,  Fur- 
niture, Chairs,  and  other  wood  workers,  depreciate  yearly  to  a  greater 
extent  than  those  used  for  less  hazardous  purposes,  and  a  fair  estimate  on 

these  classes  would  be  annually 5      percent. 

"              "             With  Shingle  or  gravel  roofs,  occupied  for  same  pur- 
poses, depreciate  annually 6  " 

If  the  buildings  were  originally  built  for  the  punioses  for  which  they  are  occupied, 
it  would  generally  follow  that  they  were  built  extra  strong  with  heavy  timbers,  having 
good  foundations,  and,  in  such  cases , as  a  rule,  the  percentages  given  would  be  correct; 
but  as  is  frequently  the  case,  the  machinery  for  many  manufacturing  establishments  is 
placed  in  buildings  that  have  been  designed  originally  for  other  purposes,  and  the  natu* 
ral  consequence  is  that  the  floors  soon  settle  and  become  sagged,  and  the  buildings,  sus- 
taining, as  they  are  required  to,  a  greater  weight  and  heavier  strain  than  was  intended 
when  constructed,  become  badly  racked,  and  in  such  cases  the  depreciation  is  greatly 
increased  and  at  least  one  per  cent,  should  be  added  to  the  annual  percentages  above  given. 

Bricl<  or  Stone  Academies. — Without  dormitories,  depreciate  annually 2^^  per  cent 

With  "  "  "        3  " 

Frame  "  Without         "  '*  «       zy^  " 

With  «  ."  «        4 

Brlci<  or  Stone  Asylums  and  I nfirmariesi— Slate  or  tin  roofs,  depreciate 

annually 2^/^  " 

*'                "            "                       "               Shingle  or  gravel  roofs,  depre- 
ciate annually 3  " 

Frame  "  "  Slate  or  tin  roofs,  depreciate 

annually 3)^  " 

**                              "                       "               Shingle  or  gravel  roofs,  depre- 
ciate annually 4  " 

Frame  Axe  Factories.— Depreciate  annually 5  " 

Frame  Blast  Furnaces,— Depreciate  annually 5  " 

Brick  or  Stone  BrewerleSi— Slate  or  tin  roofs,  depreciate  annually 2)4  ' 

"  "  "  Shingle  or  gravel  roofs,  depreciate  annually...  3  " 

Prame  "  Slate  or  tin  roofs,  depreciate  annually 3j>^  " 

"  "  Shingle  or  gravel  roofs,  depreciate  annually..  4  " 

Frame  BridgeSi — A  fair  estimate  ofdepreciation  on  these  would  be  annually  10  " 

Frame  Cement  Works.— Depreciate  annually 5  " 

Coal  Breakers. — Depreciate  annually 7  " 

Brick  or  Stone  Cooper  Shops.— Slate  or  tin  roofs,  depreciate  annually 3  " 

•*  "  "  "  Shingleorgravelroofs,  depreciate  annually  3^  " 

Prame  "  "  Slate  or  tin  roofs,  depreciate  annually 4)^  " 

"  "  *•  Shingleorgravelroofs,  depreciate  annually  5  " 

Brick  or  Stone  Cotton  Mills.— Slate  or  tin  roofs,  depreciate  annually 2  " 

•*  "  "  "  Shingle  cr^ravcl  roofs,  depreciate  annually  2)^  " 

Frame  "  "         Slate  or  tin  roofs,  depreciate  annually 3  " 

**  "  "         Shingle  or  gravel  roofs,  depreciate  annually  3^  " 


OF  Depreciations. 


Brick  or  Stone  Court  Houses.— Slate  or  tin  roofs,  with  jail,  depreciate  per  cent 

annually 3  " 

"               "          "            "          Slate  or  tin  roofs,  without  jails,  depreci- 
ate annually 2  " 

"    *            "          "            "          Shingle  or  gravel  roofs,  with  jail,  depre- 
ciate annually „  3^  ** 

"               "          "            "          Shingle  or  gravel  roofs,  without  jails,  de- 
preciate annually.- 2}^  " 

Frame  "  "  Slate  or  tin  roofs,  with  jails,  depreciate 

annually 4}/^  " 

*'                           "            "          Slate  or  tin  roofs,  without  jails,  depreci- 
ate annually 3  " 

**                          "            "          Shingle  or  gravel  roofs,  with  jails,  depre- 
ciate annually 5  " 

"                           "            "          Shingle  or  gravel  roofs,  without  jails,  de- 
preciate annually 4^  " 

Brick  or  Stone  Cheese  Factories.— Depreciate  annually 2^  " 

Frame                   "          "                   "           *'         3}^  « 

Brick  or  Stone  Fire  Brick  Works.— Depreciate  annually 35^  •« 

Frame               "       "        "                "              •'       5  « 

Brick  or  Stone  Flour  Mills.— Slate  or  tin  roofs^  depreciate  annually 2  " 

"              "          "        "        Shingle  or  gravel  roofs,  depreciate  annually...  2}4  " 

Frame                    "        "        Slate  or  tin  roofs,  depreciate  annually 3  " 

"                         <«         «        Shingle  or  gravel  roofs,  depreciate  annually..  Z}^  " 

Brick  Foundries. — Depreciate  annually 3  " 

Frame       "                "               *'       43^  « 

Brick  Glass  Works. — Slate  or  tin  roofs,  depreciate  annually 3  •* 

"        "            "          Shingle  or  gravel  roofs,  depreciate  annually 3}^  " 

Frame"            "          Slate  or  tin  roofs,  depreciate  annually 4  " 

"        "            "          Shingle  or  gravel  roofs,  depreciate  annually 43^  " 

Brick  Grain  Elevators. — Steam  power,  depreciate  annually Z^  " 

"          "            "              Horse  power,  depreciate  annually 2}^  " 

Frame     "            "              Steam  power,  depreciate  annually 4}^  " 

"          "            "              Horse  power,  depreciate  annually 3}^  " 

Brick  Hardware  Works.— Depreciate  annually 33^  " 

Frame       "           "               "              "       4  " 

Brick  Hemp  WareilOUSes, — Depreciate  annually 3  " 

Frame     "             "                   "               "       4  « 

Brick  Hop  Houses.— Depreciate  annually ,  2  " 

Frame  *'        "               "                *'       3  " 

Brick  Ice  Houses. — Depreciate  annually 3  " 

Frame  "       "  "  "       4 

Frame  Iron  Furnaces. — Depreciate  annually 4  " 

Brick  Livery,  Hotel,  Sale  and  Boarding  Stables.— Depreciate  annually 3  « 

Frame    "        "        "                «           "                "                "     ....  4  ♦♦ 


10  Tiffany's  Digest 


Brick  Machine  Shops.— Depreciate  annvially 3     percent 

Frame     "           "              "              "       4  " 

Brick  Malt  Houses.— Slate  or  tin  roofs,  depreciate  annually 2^^  " 

"        "          "            Shingle  or  gravel  roofs,  depreciate  annually 3  '* 

Frame"           "            Slate  or  tin  roofs,  depreciate  annually 3]^  ^ 

"        "          "            Shingle  or  gravel  roofs,  depreciate  annually ^  4  " 

Brick  Nut  or  Bolt  Works.— Slate  or  tin  roofs,  depreciate  annually 3  ** 

"        "          "          "          Shingle  or  gravel  roofs,  depreciate  annually...  Z}/^  " 

Frame   "          '*          "         Slate  or  tin  roofs,  depreciate  annually 4  " 

"         "          "          "         Shingle  or  gravel  roofs,  depreciate  annually...  4}^  " 

Brick  on  Factories.— Depreciate  annually 2>^  " 

Frame  "  "  "  "       4 

Brick  Paper  Mills,— Depreciate  annually 2}^  " 

Frame    "       "             "                " 3i^  " 

Brick  Potteries.— Depreciate  annually 3)4  " 

Frame       "                "             "       5  " 

Brick  Pork  Houses. — With  privilege  of  slaughtering,  rendering  and  smok- 
ing, depreciate  annually Z]/^  " 

"        "  "  Without  privilege  of  slaughtering,  rendering  and 

smoking,  depreciate  annually 2}/^  " 

Frame  "          "          With  privilege  of  slaughtering,  rendering  and  smok- 
ing, depreciate  annually 4  " 

"        "  "  Without    privilege  of  slaughtering,   rendering  and 

smoking,  depreciate  annually 3}^  '• 

Brick  Rolling  Mills  and  Nail  Works.— Depreciate  annually 23^  " 

Frame    "         "             "        "                "             "       4  " 

Frame  Salt  Works,— Depreciate  annually 4  " 

Frame  Saw  Mills. — Single,  slate  or  tin  roofs,  steam  power,  depreciate  an- 
nually  „ 3>^  " 

**  "        "      Single,  shingle  or  gravel  roofs,  steam  power,  depreciate 

annually 4  ** 

•  "        "      In  blocks,  slate  or  tin  roofs,  steam  power,  depreciate 

annually 4}^  " 

**          "        "      In  blocks,  shingle  or  gravel  roofs,  steam  power,  depre- 
ciate annually '. 4]/2  ** 

"  "        "      Single,  slate  or  tin  roofs,  water  power,  depreciate  annu- 

ally 2^  « 

"  "        "      Single,  shingle  or  gravel  roofs,  water  power,  depreciate 

annually 3  •• 

"  "        "In  blocks,  slate  or  tin  roofs,  water  power,  depreciate 

annually 4 

"          "        "      In  blocks,  shingle  or  gravel  roofs,  water  power,  depre- 
ciate annually 4^  ** 

Brick  Soap  and  Candle  Manufactory.— Depreciate  annually 3  *' 

Frame  "  "  "  "  **       5 


OF  Depreciations.  11 


Brick  Starch  Factories.— Depredate  annually 3      percent. 

Frame    "  "  "  "       5  " 

Brick  Sugar  Refineries.— Depreciate  annually 25^  " 

Frame    "  "  "  "       4  " 

Brick  Tanneries, — Slate  or  tin  roofs,  depreciate  annually 2^^  " 

"  "  Shingle  or  gravel  roofs,  depreciate  annually 3  •' 

Frame        '*  Slate  or  tin  roofs,  depreciate  annually 33^  " 

"  "  Shingle  or  gravel  roofs,  depreciate  annually 4  " 

Brick  Tobacco  Factories,— Depreciate  annually 2J4  " 

Frame       "  "  "  -  " 4  " 

Brick  Tobacco  Factories  (Plug), — Slate  or  tin  roofs,  depreciate  annually..  23^  " 
"            "             "             "           Shingle  or  gravel  roofs,  depreciate  an- 
nually   3  " 

Frame       "              "             "           Slate  or  tin  roofs,  depreciate  annually..  3^^  " 
"            "             "              "           Shingle  or  gravel  roofs,  depreciate  an- 
nually   4  " 

Tobacco  Stemmeries,— Depreciate  annually 3      per  cent 

"       Bams  Prizing  and  rehandling,  depreciate  annually 3  " 

"      Houses  No  fire  heat,  "  "       3 

Veneered  Buildings, — Single,  slate  or  tin  roofs,  depreciate  annually 2  '* 

*'  "  Single,  shingle  or  gravel  roofs,  depreciate  annually.  2^  " 

"  "  In  blocks,  slate  or  tin  roofs,  depreciate  annually 3  " 

"  "  In  blocks,  shingle  or  gravel  roofs,  depreciate  annually  3%  " 

If  the  blocks  are  used  for  special  or  extra  hazardous  purposes,  then 

the  depreciation  would  be  much  greater,  and  they  should  be  classed  with 

special  hazards. 

Brick  Whiskey  Warehouses, — Slate  or  tin  roofs,  depreciate  annually 2      per  cent 

"  "  "  Shingle  or  gravel  roofs,  depreciate  annually  23^  " 

Frame    "  "  Slate  or  tin  roofs,  depreciate  annually 3  " 

"         "  "  Shingle  or  gravel  roofs,  depreciate  annually  3^/2  " 

Brick  Woolen  Mills, — Slate  or  tin  roofs,  depreciate  annually 2  " 

"  "  "        Shingle  or  gravel  roofs,  depreciate  annually 2}/^  " 

Frame      "  "        Slate  or  tin  roofs,  depreciate  annually 3  " 

**  "  "        Shingle  or  gravel  roofs,  depreciate  annually S}/^  * 

STORE  FURNITURE  AND  FIXTURES, 

Store  Furniture  and  Fixtures-— Depreciate  annually lO      per  cent. 


12  Tiffany's  Digest 


MACHINERY. 

Setting. — Leather  Belting  depreciates  annually 20      per  cent. 

Rubber        "  "  "        30  ** 

Leather  Belting  used  with  the  hair  side  to  the  pulley  will  last  50  per  cent,  longer 
than  when  used  with  the  flesh  side,  for  the  reason  that  the  hair  side  is  tougher  and  is  not 
as  easily  damaged  and  worn  by  the  constant  revolutions  of  the  pulley.  Rubber  Belting 
is  more  easily  damaged  than  Leather,  and  when  it  becomes  blistered  is  comparatively 
worthless. 

Engines. — ^An  Engine  properly  set  and  under  the  exclusive  charge  of  a  competent  and 
careful  engineer,  will  depreciate  annually 6      per  cent. 

Boilers. — The  average  life  of  a  Boiler  is  ten  years,  and  the  annual  depre- 
ciation should  be 10  " 

Note. — In  giving  the  percentages  of  depreciation  on  Engines  and  Boilers  it  is 
assumed  that  a  careful  and  competent  engineer  is  employed,  and  that  they  are  well 
cared  for.  Where  this  is  not  the  case  the  per  cent,  is  largely  increased,  and  many  cases 
have  been  known  where,  in  less  than  five  years,  they  have  been,  through  carelessness, 
rendered  entirely  useless  and  consequently  worthless. 

Machinery. — On  all  Machinery,  as  a  whole,  including  Shafting,  Gearing,  Pulleys,  Bear- 
ings and  all  connections,  used  in  manufacturing  establishments,  such  as 
Planing  Mills,  Furniture  and  Chair  Factories,  and  other  wood  works, 
there  is  a  considerable  deterioration  in  values,  and  the  very  best  author- 
ities regard  as  correct  a  depreciation  the  first  year  of. 12)^  per  cent. 

and  every  year  thereafter 10  " 

"  On  all  Machinery  used  in  Iron  works  there  is  an  annual 

depreciation  of. 6  " 

Machinery,  as  a  whole,  in  a  Flour  Mill,  will  not  depreciate  in  value  to  as  great  an 
extent,  annually,  as  that  which  is  in  a  wood-working  establishment,  and  should  therefore 
have  a  specific  per  cent,  of  depreciation.  The  following  may  be  relied  upon  as  equitable, 
as  it  is  based  upon  the  experience  of  some  of  the  most  practical  millwrights  in  the 
country : 

Machinery,  in  a  Flour  Mill,  will  depreciate  the  first  year..    12^  per  cent. 
«  "  ««  «  "  "second    '*  8  " 

«  u  «c  .;  u  «    third    •'  5 

u  "  "  '«  «  "  fourth    "  2}4        " 

"      fifth    "  2 

and  every  year  thereafter 2  " 


OF  Depreciations.  18 


STOCKS. 

BeePi — A  stock  of  beer  that  has  been  manufactured  from  one  to  two  months,  will  totally 
spoil  in  ten  to  fourteen  days,  when  removed  from  the  beer  vaults  to  the  ordi- 
nary summer  atmosphere,  if  not  protected  by  ice.  The  depreciation  would 
begin  actively  in  seventy-two  hours,  and  after  the  fourth  day  would  depreci- 
ate ten  per  cent,  daily.  Beer  made  during  the  months  of  January,  February 
and  March,  if  left  in  the  vaults  until  it  is  five  or  six  months  old,  has  suffic- 
iently matured,  so  that  it  will  stand  the  ordinary  climate  without  protection 
from  ice  in  shipping,  and  with  proper  protection  from  exposure  to  the  rays  of 
the  sun  or  unusual  heat,  will  remain  good  until, about  December  next  after 
being  manufactured.  The  life  of  good  beer  well  cared  for  and  protected  is 
one  year,  which  is  the  extreme  limit.  These  facts  have  been  procured  from 
one  of  the  largest  brewers  m  the  country,  and  are  perfectly  reliable. 

Books  and  Stationery.— A  general  stock  of  this  class  of  merchandise  depreciates  very  ma- 
terially during  a  year  from  various  causes,  and  should  therefore  be  depre- 
ciated annually 20      percent. 

Boots  and  ShoeSi — A  stock  of  boots  and  shoes,  is  very  often  materially  damaged  by 
careless  handling,  and  a  fair  estimate  of  depreciation,  and  one  that  is  ac- 
knowledged to  be  correct  by  wholesale  dealers  in  this  class  of  merchandise,  is 
annually 10      percent. 

Clothing. — A  wholesale  stock  of  Clothing  that  is  constantly  changing  will  not  depre- 
ciate the  first  year  as  rapidly  as  it  will  thereafter,  and  a  fair  estimate  for 

the  first  year  would  be 10      percent. 

For  the  second  year 25  " 

For  the  third  year 50  " 

Dry  GoodSi — A  wholesale  stock  of  this  class  of  merchandise  will  depre- 
ciate annually ' 123^  percent. 

Drugs. — In  a  stock  of  Drugs  and  Druggists*  Sundries  (wholesale),  the  depreciation  is 
considerable;  but  Imported  Goods  and  Patent  Medicines  do  not  deteriorate 
in  value  as  much  as  the  balance  of  the  stock,  and  an  average  annual  depre- 
ciation should  be 10      per  cent. 

Furniture. — In  a  general  wholesale  or  retail  stock  of  Furniture  the  changes  in  styles  and 
patterns  will  cause  a  considerable  per  cent,  of  depreciation,  and  the  materials 
used  in  upholstering  and  finishing,  such  as  Reps,  Plush,  etc.,  are  very  easily 
damaged,  and  the  average  annual  depreciation  should  be 10      percent. 

Furs. — ^A  wholesale  stock  of  Furs  will  depreciate  considerably,  but  when  they  become 
damaged  the  better  parts  are  colored  and  made  over  into  various  articles, 
so  that  the  depreciation,  in  this  way,  is  materially  lessened,  and  a  correct 
estimate  would  be  annually 10      per  cent. 

Gents  Furnislling  Goods. — A  stock  consisting  of  this  class  of  merchan- 
dise, including  Shirts,  Collars,  Neckties,  etc., 
depreciates  annually , 25  " 


14  Tiffany's  Digest 


GrOCerieSi — (Wholesale)  There  are  many  articles  in  a  wholesale  stock  of  groceries  that 
are  susceptible  of  depreciation;  among  them  may  be  mentioned  coffee, 
tea,  sugar,  etc.  Coffee  will  shrink  in  weight  in  four  months,  two 
per  cent.,  and  during  the  first  year  five  per  cent.,  and  two  per  cent, 
annually  thereafter.  Teas  depreciate  in  value  five  per  cent,  the  first  year, 
and  six  per  cent,  the  second  year.  White  sugars,  A.  B  and  C.  in  barrels, 
shrink  from  one  to  one  and  one-half  per  cent,  from  March  to  September, 
and  it  is  regarded  as  an  established  fact  that  the  average  quality  of  New 
Orleans  sugar  will  lose  in  weight  by  dripping  and  drying,  per  hogshead,  (of 
1100  to  1300  pounds),  from  100  to  150  pounds  during  that  time,  and  instances 
have  frequently  been  known  where  there  was  a  loss  of  150  pounds  from  these 
causes  in  much  less  time,  during  certain  seasons  of  the  year.  A  good  quality 
of  N.  O.  sugar  however  will  not  lose  quite  as  much,  but  it  may  be  safely  cal- 
culated that  the  loss  in  weight,  even  in  the  very  best  brands,  will  be  from  50 
to  100  pounds  per  hogshead,  from  March  to  September,  Common  New 
Orleans  syrup  will  lose  two  gallons  per  barrel  from  April  to  September,  and 
a  choice  article  of  N.  O.  syrup  made  in  November,  will  lose  one  gallon  per 
barrel  from  April  to  September. 
General  wholesale  stock  of  Groceries  depreciates  annually...      5      per  cent 

Hardware! — A  wholesale  stock  of  this  class  of  merchandise,  without  Cut- 
lery, etc.,  will  depreciate  annually 5  " 

**  A  wholesale  stock  of  this  class  of  merchandise,  with  Shelf 

Hardware,  Tools  and  Cutlery,  etc.,  will  depreciate  annually    10  ** 

Harness  and  Saddlery  Goods.— This  class  of  merchandise  depreciates 

annually 10  " 

Hats  and  CapSi — A  wholesale  stock  of  this  class  of  merchandise  will  de- 
preciate annually 12)^        " 

Hides. — A  stock  of  Hides,  from  the  time  they  go  into  the  pack,  constantly  depreciate, 
and  when  in  a  Tannery  undergoing  the  process  of  manufacture  into  various 
kinds  of  Leather,  are  susceptible  of  a  large  per  cent,  of  depreciation  in  weight; 
and  while  there  is  considerable  difference  in  the  men  employed  in  making 
the  Leather,  still  it  is  believed  that  the  rates  given  here  may  be  relied  upon 
as  correct,  the  percentages  having  been  obtained  from  the  books  of  one  of  the 
largest  tanneries  in  the  country.  There  is  a  very  material  difference  in  the 
weight  of  Hides,  as  between  Winter  and  Summer  Hides.  Winter  Hides,havc 
twice  as  much  hair  as  Summer.  A  Hide  is  net  after  the  horns,  hoofs  and 
tail  bone  have  been  removed. 

Green  Hides  lose  in  weight,  in  passing  through  the  "process"  to 

Rough  Leather 55      percent 

"        "    lose  in  weight,  in  passing  through  the  "process"  to 

Sole  Leather 40  " 

"        "    lose  in  weight,  in  passing  through  the  "process" 

to  Upper  Leather 76  " 


OF  Depreciations.  15 


HighwineSi — A  stock  of  Highwines  will  depreciate  in  one  year 8      per  cent. 

Household  Furniture, — The  many  and  varied  articles  that  are  commonly  called  House- 
hold Goods  in  use  by  private  families  renders  it  a  somewhat 
difficult  matter  to  determine  a  proper  ratio  of  depreciation  on 
them,  and  in  nearly  all  cases  are  subject  to  many  circumstances 
connected  with  each  particular  case.  A  well  furnished  house, 
and  one  properly  cared  for  by  the  owner,  and  used  only  by  a 
small  family,  will  not  be  as  badly  used  as  one  where  there  is  a 
large  family  or  where  a  Furnished  House  is  rented  to  a  tenant, 
or  where  the  entire  care  comes  upon  subordinates,  many  of 
whom  are  careless  and  destructive;  and  in  dealing  with  the 
percentages  on  the  various  classes  it  is  assumed  first,  that  the 
ordinary  care  is  taken  of  the  **  goods,"  and  that  they  are  used 
by  a  small  family  only ;  and  a  second  table  given  where  there 
is  a  large  family  or  furnished  house  occupied  by  tenant. 

Carpets  depreciate  annually 10      percent 

Furniture  depreciates  annually 10 

Crockery  and  Glassware  depreciate  annually 25 

Stoves  and  .Cutlery  depreciate  annually 10 

Beds  and  Bedding  depreciate  annually 10 

Pianos  depreciate  annually >•.  5 

Mirrors  depreciate  annually 5 

Pictures  and  Paintings  depreciate  annually 5 

Books  depreciate  annually 10 

Family  Wearing  Apparel  depreciates  annually....  50 

Plated  Ware  depreciates  annually 10 


In  a  large  family  where  "Young  America"  predominates,  or  Furnished  Houses 
occupied  by  tenants,  the  wear  and  tear  is  largely  increased,  and  the  following  percent- 
ages are  believed  to  be  just  and  equitable  : 

Carpets  depreciate  annually 20  percent. 

Furniture  depreciates  annually 20  " 

Crockery  and  Glassware  depreciate  annually......  33J^  " 

Stoves  and  Cutlery  depreciate  annually 20  " 

Beds  and  Bedding  depreciate  annually 20  *' 

Pianos  depreciate  annually 10  " 

Mirrors  depreciate  annually 10  " 

Pictures  and  Paintings  depreciate  annually 10  " 

Books  depreciate  annually 20  ** 

Family  Wearing  Apparel  depreciates  annually....  60  " 

Plated  Ware  depreciates  annually 20  " 

Leather. — ^A  stock  of  Leather  depreciates  annually 25  " 


16  Tiffany's  Digest 


Lumber. — Lumber  piled  in  yards,  manufactured  from  green  or  dead  timber,  undergoes  a 
material  depreciation  in  seasoning,  especially  during  the  first  year,  by  warp- 
ing, checking  and  dry  rot.  Some  kinds  of  timber  on  being  sawed  seems  all 
right,  yet  on  being  taken  out  of  the  piles  that  have  been  well  "  stuck,"  much 
of  it  is  found  worthless  from  '•  windshakes  "  developed  by  seasoning,  and 
especially  is  this  the  case  with  Sycamore.  The  sound  and  best  stocks,  cut 
and  handled  in  the  best  manner,  and  wi  th  the  greatest  care,  are  susceptible 
of  much  depreciation  from  natural  causes.  The  following  percentages  of 
depreciation  on  the  different  kinds  named  are  to  be  relied  upon  as  correct, 
and  are  results  obtained  from  parties  who  are  familiar  with  and  have 
manufactured  and  handled  the  various  kinds  of  lumber,  for  the  past  quarter 
of  a  century,  in  various  sections  of  the  country. 

Ash,  depreciates  annually 10       percent 

Hickory,  depreciates  annually 15  " 

Sycamore,  depreciates  annually 25  " 

Beech,  depreciates  annually 12  " 

Poplar,  depreciates  annually 8  " 

Oak,  (burr  and  white)  depreciates  annually 6  " 

Oak,  (red  and  black)  depreciates  annually c 12  " 

Cotton  Wood,  depreciates  annually 12  " 

Walnut,  depreciates  annually 8  **   * 

Hard  Maple,  depreciates  annually 6  " 

Soft  Maple  depreciates  annually S  " 

Linn,  depreciates  annually 12  " 

Pine,  (white  and  yellow,)  depreciates  annually 5  " 

Military,  Knight  Templar  and  other  Society  Goods.— A  stock  of  merchandise  composed 

largely  of  this  class  of  goods  is  very  easily  damaged,  and  soon  becomes 
shop  worn  and  comparatively  worthless,  and  next  to  millinery  goods,  may 
be  regarded  as  susceptible  of  a  larger  per  cent,  of  depreciation  than  almost  any 
other,  and  should  therefore  be  depreciated  from  30  to  60  per  cent,  annually. 

Ilililnery  Goods. — A  stock  of  millinery  goods,  either  wholesale  or  retail,  from  the  nature 
of  the  fabrics  from  which  these  goods  are  made,  is  susceptible  of  a  very  large 
per  cent,  of  depreciation,  even  more  perhaps  than  any  other  class.  A  stock 
of  artificial  flowers  is  very  easily  damaged  by  dust  or  handling,  and  toon 
becomes  almost  unsalable,  and  in  one  season  the  depreciation  would  be  from 
50  to  75  per  cent.  Straw  goods  also,  from  the  changes  in  styles,  fashions  etc  , 
deteriorate  in  value  in  the  same  ratio,  and  should  be  depreciated  from  50  to 
75  per  cent.,  and  laces  and  ribbons,  from  25  to  50  per  cent.  Velvets  how- 
ever are  the  exception,  and  may  be  regarded  as  staple  articles,  not  easily 
soiled  and  always  command  a  standard  price. 

Musical  Instruments. — A  stock  of  Pianos,  Organs  and  other  Musical  Instruments  well 
cared  for  and  kept  in  substantial  store  buildings  will  depreciate  very  slowly, 
and  should  therefore  be  depreciated  annually  not  to  exceed..      6      per  cent. 

Notions — ^A  general  stock  of  Notions,  at  wholesale,  will  depreciate  annu- 
ally     12}4        " 

•*  A  general  stock  of  Notions,  at  retail,  will  depreciate  annually..    25         " 


OF  Depreciations.  1  7 


Pork  ProductSi — The  following  detailed  statement  of  percentages  of  depreciation  in 
weight  of  hog  products  in  their  various  degrees  of  preparation  for  market,  are 
results  obtained  from  the  actual  experience  of  some  of  the  largest  packers 
in  the  country,  and  taken  directly  from  their  books,  A  hog  of  200  pounds 
net  weight,  cleaned  and  dressed  and  on  the  cutting  block  will  yield  the 
following : 

Hams 14      percent. 

Shoulders 16  " 

Clear  Ribbed  Sides 42 

Rendered  Lard 14  *' 

Total 86 

Loss  by  cutting 14  " 

Hams,  put  in  sweet  pickle  will  gain  in  weight  by  absorption 

about 6  *' 

Hams,  from  sweet  pickle   to  smoke  house^  in  the  process 

of  smoking,  will  lose  in  weight 10  " 

Hams,  from  green  to  cured,  willlose  in  weight 7  " 

"  "      cured  to  bacon,    "  "        6  " 

Hams,  sugar  cured,  smoked  and  canvassed  will  lose  in  weight,  one  pound 
for  the  first  month,  ^  pound  for  the  second  month,  and  3^  pound  every 
month  thereafter. 

Shoulders,  from  green  to  cured,  lose  in  weight 7      per  cent. 

"  from  cured  to  bacon,  (cured  in  dry  salt)  lose  in 

weight 6  *' 

Sides,  from  green  to  cured,  lose  in  weight 4  " 

"  **    cured  to  bacon,    *'  *'       5  ** 

Bulk  meats,  ("cured )  kept  cool  will,  according  to  the  quality  of  corn  fed,  lose 
in  weight  from  April  to  September,  ^to  1  per  cent,  per  month.  Soft  com 
will  produce  a  poor  quality  of  meat,  and  the  shrinkage  will  be  great,  and  at 
times  as  high  as  1}^  per  cent,  per  month. 

Bacon,  well  handled,  dried  and  packed  in  casks  and  kept  in  a  cool  place  will 
lose  in  weight  from  April  to  October  from  10  to  15  pounds  per  cask  of  900 
to  1000  pounds.  Bacon  must  be  thoroughly  dried,  or  it  will  mildew  in  the 
cask, and  in  fact  will  do  so  anyway  if  not  carefully  handled. 
Cured  shoulders  is  meat  that  has  taken  all  the  salt  it  will,  and  is  ready  to 
lay  away  in  bulk,  or  is  corded  up  as  compactly  as  can  be  with  layers  of  dry 
salt  between.  It  lays  as  bulk  meat  until  wanted  as  bacon,  and  is  then 
washed  off  and  hung  in  smoke  house,  and  when  smoked  is  known  as  bacon. 
Queenswarei — A  wholesale  stock  of  Crockery,  Queensware,  etc.,  will  depre- 
ciate annually 5      per  cent. 

Rubber  GoodSi — Depreciate  annually 10  " 

Whiskeys  I — A  stock  of  Kentucky  Whiskeys  will  depreciate  the  first  year      3 
"   ^  "  "  "  «  «  "second"         2 

and  each  succeeding  year 1 

"  A  stock  of  Chicago  Whiskeys  will  depreciate  the  first  year..       4 

"  "  "  "  "  "  "  second  "    ...      3 

Note — These  percentages  of  depreciation  on  Whiskeys  and  Highwines  are  those 

of  quantity — from  evaporation,  etc.,  but  it  may  be  stated  that  although  the  quantity 

decreases  the  merchandise  is  enhanced  in  value  by  age. 

Wooden  and  Willow- Ware. — A  wholesale  stock  of  this  class  of  merchan- 
dise will  depreciate  annually „ 10      per  cent. 


18  Tiffany's  Digest 


STOCKS  IN  RETAIL  COUNTRY  STORES. 

A  Stock  of  Merchandise  in  a  retail  country  store  consists  of  a  general  assortment  of 
all  kinds  of  merchandise,  and  will  depreciate  rapidly  from  various  causes.  It  is  true 
that  much  depends  upon  the  one  who  is  managing  the  business,  as  well  as  his  knowledge 
of  the  business,  and  judgment  in  making  selections  for  his  particular  market.  A  stock 
in  the  hands  of  the  average  merchant  in  such  places  will  depreciate  ordinarily  very 
rapidly  from  many  causes,  among  which  may  be  named  first :  Carelessness  in  handling 
the  goods,  which  soon  become  soiled,  or  as  it  is  commonly  termed,  "  shopworn ;"  Second — 
The  manner  in  which  the  goods  are  protected,  or  rather  left  unprotected  from  the  dust, 
adds  materially  to  the  depreciation.  The  changes  in  styles  also  lend  a  helping  hand, 
and  poor  selections  in  colors,  etc.,  put  on  the  finishing  touches.  Boots  and  Shoes  arc 
thoughtlessly  tossed  about,  and  deteriorate  in  value  by  shrinkage  and  drying  up.  Hats 
and  Caps,  and  Straw  Goods,  soon  become  damaged  by  dust  and  careless  handling. 
Laces,  Ribbons  and  all  delicate  goods  require  the  best  of  care  in  handling  or  there  is  no 
profit  in  them  ;  and  we  might  go  on  through  the  entire  list  giving  reasons,  but  the  few 
noted  above  will  be  sufficient.  The  following  percentages  are  believed  to  be  equitable, 
and  are  to  be  relied  upon  as  correct : 

Boots  and  Shoes — Depreciate  annually 15  per  cent. 

Clothing — Depreciates  the  first  year 20  " 

"                    "              "    second  year 30  " 

Dry  Goods — Depreciate  annually < 15  " 

Groceries— Depreciate  annually 10  " 

Hardware — Depreciates  annually 15  ** 

Hats  arJ  Caps— Depreciate  annually 20  " 

Laces — Depreciate  annually 25  " 

Notions — Depreciate  annually 25  '* 

Queensware — Depreciates  annually 10  •* 

R'bbons — Depreciate  annually 25  " 

Soap — Depreciates  annually • 5  '' 

Straw  Goods — Depreciate  annually 50  '• 

Wooden  and  Willow  Ware— Depreciates  annually 15  ** 

Miscellaneous  Goods— Depreciate  annually 20  «* 


OF  Depreciations. 


Building  Materials. 

The  great  diversity  of  material  used  in  the  construction  of  buildings, 
as  well  as  the  manner  in  which  they  are  finished,  together  with  the  general 
fluctuations  of  the  markets,  renders  it  a  very  difficult  matter  to  give  any 
general  prices  that  can  be  depended  upon  for  any  great  length  of  time, 
but  great  care  has  been  taken  to  get  the  correct  cash  quotations  in  Chicago, 
at  the  present  date,  hoping  they  may  prove  serviceable  to  the  Adjuster  in 
making  his  calculations  of  the  comparative  cost  of  materials,  for  replacing 
damaged  or  destroyed  property.  The  tables  and  rules  may  be  depended 
on  as  correct,  having  been  compiled  with  great  care  and  precision  from 
standard  authorities  and  current  price  lists. 

LUMBER  —  BOARD  AND   TIMBER   MEASURE. 

Lumber  or  Board  Measure  is  used  by  Architects,  Builders,  Carpen- 
ters, Lumber  Dealers,  etc  ,  and  the  rules  given  are  those  which  are  in 
common  use. 

All  boards  are  assumed  to  be  one  inch  in  thickness,  and  the  standard 
board,  or  the  one  now  recognized  as  such,  is  one  that  is  12  feet  long, 
12  inches  wide  and  1  inch  thick.  All  measurements  are  reduced  to  1  inch 
in  thickness,  which  is  the  unit  of  board  measure.  When  all  the  dimensions 
are  in  feet,  to  compute  the  measure  or  surface  in  square  feet : 

Rule, —  Multiply  the  length  by  the  breadth,  and  the  product  will  give  the  surface 
required  in  square  feet. 

If  either  of  the  dimensions  are  given  in  inches : 

Rule. —  Multiply  the  length  by  the  breadth,  and  divide  the  product  by  12,  and  the 
quotient  will  be  the  number  of  square  feet. 

If  all  of  the  dimensions  are  given  in  inches : 

Rule. —  Multiply  the  length  by  the  breadth,  and  divide  the  product  by  144,  and  the 
quotient  will  be  the  number  of  square  feet. 

TIMBER   MEASURE  —  ROUND   TIMBER. 

Round  timbers  are  to  be  measured  by  taking  their  diameter  clear  of 
the  bark,  about  one-third  of  their  length  from  the  abutt  or  large  end,  to 
find  mean  girth.  When  all  the  dimensions  are  in  feet,  then  to  ascertain 
the  volume  of  round  timber  : 

Rule. —  Multiply  the  length  by  the  square  of  one-quarter  of  the  mean  girth,  and  the 
product  will  be  cubic  feet. 

If  the  length  is  given  in  feet  and  the  girth  in  inches : 

Rule. —  Multiply  the  length  in  feet  by  the  square  of  one-quarter  of  the  mean  girth, 
and  divide  the  product  by  144,  and  the  quotient  will  be  cubic  feet. 

If  the  length  is  given  in  inches  and  the  breadth  in  inches : 

Rule.—  Multiply  the  length  in  inches  by  the  breadth  in  inches,  and  divide  this 
product  by  1728,  and  the  quotient  will  be  cubic  feet. 

SQUARE  TIMBER. 

If  the  dimensions  are  all  in  feet,  then  to  ascertain  the  volume  of  square 


Rule. —  Multiply  the  length,  breadth  and  thickness  together,  and  the  product  will  be 
'  lie  feet. 


timber : 

RULl 

the  number  of  cubic 

If  either  of  the  dimensions  are  given  in  inches : 

Rule. —  Multiply  the  length,  breadth  and  thickness  together,  and  divide  this  product 
by  12,  and  the  quotient  will  be  cubic  feet. 

If  any  two  of  the  dimensions  are  given  in  inches  ; 

Rule. —  Multiply  the  length,  breadth  and  thickness  together,  and  divide  this  product 
by  144,  and  the  quotient  will  be  cubic  feet. 

To  illustrate :     A  piece  of  timber  is  25  inches  square  and  32  feet  long 
—  how  many  cubic  feet  does  it  contain? 
Example :     25  x  25  x  32  =  2000. 

2000  -r  144  =  138.888  cubic  feet. 


20 


Tiffany's  Digest 


Rule  for  Ascertaining  the  Cost  by  Superficial  Contents. 

Architects  and  Builders  as  well  as  Adjusters  will  frequently  find 
the  following  rules,  which  are  in  common  use,  of  assistance  in 
estimating  the  approximate  cost  of  buildings  by  their  superficial 
contents: 

Rule.— Ascertain  the  superficial  contents  of  the  ground  area  by  muhiplying 
the  length  by  the  breadth,  which  will  give  the  number  of  superficial  feet  in  a  one- 
story  building.  If  the  building  is  two  or  three  stories  in  height,  then  multiply  the 
superficial  contents  of  the  ground  area,  by  the  number  of  stories  in  height,. and 
the  result  will  be  the  number  of  superficial  feet  in  the  building.  Then  multiply 
the  number  of  superficial  feet  in  the  building  by  the  approximate  cost  per  foot  for 
the  different  classes  of  buildings,  and  the  result  will  be  the  approximate  cost  of 
the  building  (new). 

For  ordinary  frame  Dwelling  or  Store  building per  superficial  foot,  Si  50 

For  first-class  frame  Dwelling  or  Store  building per  superficial  foot,    2  00 

For  ordinary  brick  Dwelling  or  Store  building per  superficial  foot,    4  00 

For  first-class,  brick  Dwelling  or  Store  building, 

according  to  finish per  superficial  foot,    6  00 


Rules  for  Measuring  Sash.  Frames. 

Rule.— Measure  the  width  between  the  pulley  stiles,  adding  thereto  four 
inches  on  each  side  for  the  casing,  and  the  height  from  the  top  of  the  sill  to  the 
under  side  of  the  head,  and  add  thereto  four  inches  for  the  width  of  the  head, 
and  three  inches  for  the  thickness  of  the  sides. 


Table    Showing-   the    Number    of  Feet  in  Given    Sizes    of 

Joists,  Scantling  and  Timber. 

The  following  table  giving  the  number  of  feet  in  Joist,  Scantling  and 

Timber  of  various  sizes  is  one  now  in  common  use,  and  will  undoubtedly 

prove  of  assistance  to  the  adjuster  in  his  calculations  on  a  lumber  loss. 


Size  in 

LENGTH  IN  FEET  0? 

JOISTS,  SCANTLING  AND  TIIV^BER. 

inches. 

12 

14 

16 

18 

20 

22 
15 

24 

26 

28 

30 

2x4 

8 

9 

11 

12 

13 

16 

17 

19 

20 

2x6 

12 

14 

16 

18 

20 

22 

24 

26 

28 

30 

2x8 

16 

19 

21 

24 

27 

29 

32 

35 

37 

40 

2x10 

20 

23 

27 

30 

33 

37 

40 

43 

47 

60 

2x12 

24 

28 

32 

36 

40 

44 

48 

52 

56 

60 

3x4 

12 

15 

16 

18 

20 

22 

24 

,  26 

28 

30 

3x6 

18 

21 

24 

27 

30 

33 

36 

39 

42 

45 

3x8 

24 

28 

32 

36 

40 

44 

48 

62 

66 

60 

3x10 

80 

35 

40 

45 

50 

55 

60 

65 

70 

76 

3x12 

'  36 

42 

48 

64 

60 

66 

72 

78 

84 

90 

4x4 

16 

19 

21 

24 

27 

29 

32 

35 

37 

40 

4x6 

24 

28 

32 

36 

40 

44 

48 

52 

56 

60 

4x8 

32 

37 

43 

48 

53 

69 

64 

69 

76 

80 

4x10 

40 

47 

53 

60 

67 

73 

80 

87 

93 

100 

4x12 

48 

56 

64 

72 

80 

88 

96 

104 

112 

120 

6x6 

36 

42 

48 

54 

60 

66 

72 

78 

84 

90 

6x8 

48 

56 

64 

72 

80 

88 

96 

104 

112 

120 

6x10 

60 

70 

80 

90 

100 

110 

120 

130 

140 

150 

6x12 

72 

84 

96 

108 

120 

136 

144 

156 

1G8 

180 

8x8 

64 

75 

85 

96 

107 

117 

128 

139 

149 

160 

8x10 

80 

93 

107 

120 

133 

147 

160 

173 

187 

200 

8x11 

96 

112 

128 

144 

leo 

176 

192 

208 

224 

240 

10x10 

100 

117 

133 

150 

167 

183 

200 

217 

233 

250 

10x12 

120 

140 

160 

180 

200 

220 

210 

260 

280 

300 

12x12 

144 

168 

192 

216 

240 

264 

288 

312 

336 

360 

12x14 

168 

196 

224 

252 

280 

308 

336 

364 

392 

420 

14x14 

196 

229 

261 

294 

327 

359 

392 

425 

457 

490 

OF  Depreciations.  21 


Duodecimals. 

Adjusters  will  frequently  find  the  old  rule  of  Duodecimals  of 
great  assistance  to  them  in  ascertaining  superficial  contents. 

Duodecimals  are  denominate  fractions,  in  which  the  primary 
unit  is  one  foot  and  the  scale  uniform,  the  units  of  it  being  12  at 
every  point.  Duodecimals  are  chiefly  used  in  measuring  surfaces 
and  solids.  Duodecimals  decrease  from  unity  or  a  whole  number, 
by  twelfths,  as  feet,  inches  or  primes,  twelfths  of  inches  or  seconds, 
etc.  If  the  unit  i  foot  be  divided  into  twelve  equal  parts,  each 
part  is  called  an  inch  or  prmie,  and  is  marked  \ 

If  an  inch  be  divided  into  12  equal  parts,  each  part  is  called  a 
second,  and  is  marked  ^^ ,  If  a  second  is  divided  into  12  equal 
parts,  each  part  is  called  a  third,  and  is  marked  ^^\  etc. 

The  divisor  of  the  unit  i  foot,  gives: 

i^  inch  or  prime  is  equal  to  -^^g-  of  a  foot. 

\^'  second  is  -^^  of  -^^  of  a  foot,  equal  to  y^  of  a  foot. 

i^^^  third  is  j^^  of  -^^  of  yV  of  a  foot,  equal  to  j^Vf  °f  ^  ^"^o** 

The  marks'',  '''',  ^^^,  etc.,  are  called  the  indices,  which  denote 
the  fractional  unit. 

TABLE. 

12''^''  thirds  make  one  second. 
12^''  make  one  inch  or  prime. 
12''  inches  make  one  foot. 
Feet  multiplied  by  feet  produce  feet. 
Feet  multiplied  by  inches  produce  inches. 
Inches  multiplied  by  inches  produce  twelfths  or  seconds. 
Seconds  multiplied  by  seconds  produce  fourths. 
Multiplication    of    Duodecimals    is     used   for    ascertaining   the 
superficial  contents,    or    the    contents   of    volume,   when  the   linear 
dimensions  are    known.     In  order  to  do    this    we   begin    with    the 
highest  unit  of  the  multiplier   and  the  lowest  of  the   multiplicand, 
but  bear  in  mind  that  one  linear  foot  multiplied  by  one  linear  foot 
equals  one  square  foot,  and  that    a  part  of  a  foot  multiplied   by  a 
part  of  a  foot  equals  some  part  of  a  square  foot. 

A  square  foot  multiplied  by  a  foot  in  length  equals  a  cubic 
foot — or,  in  other  words,  a  linear  foot  multiplied  by  a  linear  foot, 
produces  a  square  foot,  and  a  square  foot  multiplied  by  a  foot  in 
length  produces  a  cubic  foot. 

The  index  of  the  unit  of  any  product  is  equal  to  the  sum  of 
the  indices  of  the  factors. 

To  illustrate:  Required  the  number  of  square  feet  in  a  floor 
18  feet  9''  long,  and  15  feet  10''  wide. 

18  ft.  9^  multipHed  by  15  ft.  10^  =  296  ft.  10^,  6^^ 
18  ft.— 9^ 
15  ft.— lO^ 


281  ft— 3^ 
15  ft.— 7^— 6^^ 


296  ft.— 10^— 6^^ 

It  should  also*  be  remembered  in  the  multiplication  of 
duodecimals  that  it  is  necessary  to  set  down  feet  under  feet,  inches 
under  inches,  and  seconds  under  seconds,  etc.;  then  commence  by 
multiplying  each  term  of  the  multiplicand  by  the  highest  unit  of 
the  multiplier,  which  will  be  feet,  and  set  each  result  or  product 
immediately  under  the  corresponding  term,  and  as  in  addition, 
carry  one  for  each  time  12  is  contained  in  each  result,  or,  in  other 
words,  make  the  index  of  each  product  equal  to  the  sum  of  the 
indices  ^  of  the  factors,  and  so  continue  until  all  the  terms  of  the 
multiplier  have  been  used;  then  add  up  the  several  results,  and  the 


22  Tiffany's  Digest 


Rules  for  Ascertaining  the  Cost  of  Buildings  by 
Cubic  Contents. 

There  is  probably  no  branch  of  business  that  requires  so  much  care 
and  such  constant,  unceasing,  untiring  attention  on  the  part  of  those 
engaged  in  prosecuting  the  work  as  that  of  Fire  insurance.  It  necessi- 
tates a  close  and  critical  examination  of  every  risk  that  is  presented,  and 
on  which  a  policy  is  desired.  A  man  to  be  a  competent  manager, 
special  agent  or  adjuster,  or  last,  but  by  no  means  least,  a  local  agent, 
should  be  thoroughly  versed  in  all  the  requirements  of  the  department 
of  the  business  over  which  he  is  placed  in  charge.  It  has  been  well  said 
that  practical  experience  is  the  best  teacher,  but  as  many  have  not  had 
the  opportunity  to  learn  in  this  way,  it  may  be  of  service  to  the  profession 
to  have  certain  rules  for  approximating  the  cost  of  buildings  (new),  so 
that  a  fair  valuation  may  be  given  each  risk  at  the  time  an  application 
is  made  for  a  policy  in  order  that  the  twin  sisters,  over-valuation  and 
over-insurance^  may  be  avoided.  It  is  natural  for  all  to  affix  a  greater 
estimate  of  value  on  their  own  property  than  that  of  their  neighbors*, 
and  many  believing  in  this  reasoning  will,  without  intention,  affix  a  greater 
value  to  their  buildings  than  is  justifiable,  and  in  such  case  an  agent  of 
adjuster  without  some  established  rules  for  approximating  the  cost  of 
buildings,  unless  he  was  a  practical  builder,  would  be  liable  to  make 
serious  mistakes.  The  rules  here  given  and  the  cost  per  cubic  foot  will, 
as  a  general  thing,  be  found  correct,  as  they  have  been  prepared  by  one 
of  Chicago's  leading  architects,  and  are  results  obtained  from  practical 
experience,  and  from  the  cost  of  buildings  actually  built  under  his 
supervision.  *- 

Rule. — First  ascertain  the  superficial  contents  of  the  ground  area,  and 
then  multiply  by  the  average  height,  (from  the  bottom  of  the  foundation 
to  the  average  height  of  the  roof,)  and  the  product  will  be  the  number  of 
cubic  feet  in  the  building ;  then  multiply  the  number  of  cubic  feet  in  the 
building  by  the  cost  per  cubic  foot,  of  the  diff'erent  classes  of  buildings, 
and  the  result  thus  obtained  will  be  the  approximate  cost  of  the  building. 

We  shall  classify  the  dift'erent  kinds  of  buildings  under  two  heads, 
viz.:  First-class,  being  those  built  in  a  first-class  manner  and  well  fin- 
ished  (but  no  hard  wood),  having  three  coats  of  plaster,  three  coats  of 
paint,  blinds  inside  and  out,  mouldings  around  windows,  base  board  and 
doors,  good  cornice,  etc.,  etc.,  and  in  every  way  built  in  a  substantial 
and  first-class  style. 

Second-class  or  plain  buildings  are  similar  in  construction,  but  not  as 
well  finished,  having  only  two  coats  of  plaster,  having  only  two  coats 
of  paint,  graining  in  kitchen  and  bath-room,  &c.,  but  no  hard  wood  finish. 


The  Cost  per  Cubic  Foot  of  Buildings. 

For  first-class  frame  buildings , , 6^  cents. 

For  second-class  or  plain  frame  buildings 4j^  *' 

For  plain  brick  dwellings,  in  blocks  (according  to  finish)..7      to    8     " 
For  good  stone  front  brick  dwellings,  in  blocks,  (according 

to  finish) 8>^to  lo     '* 

For  single  dwellings  of  the  last  two  classes,  add  one  quarter  of  one 
cent  to  the  price  per  cubic  foot. 

^If  a  dwelling  has  no  porches,  or  if  it  has  not  been  painted,  the  cost 
per  cubic  foot  would  be  about  one  half  cent  less. 


OF  Depreciations.  23 


Rules  for  Cubic  Contents— Continued. 

If  a  dwelling  is  extra  well  finished,  having  heavy  woodwork  and 
mouldings,  transoms  over  all  the  doors,  and  iron,  slate  or  marble 
mantels,  extra  cornices  and  center  pieces,  windows  with  pulleys  and 
weights,  and  arranged  for  heating  with  hot  air  flues,  the  cost  would 
be  increased,  and  would  vary  according  to  finish,  from  7  to  9  cents 
per  cubic  foot. 

For  good,  plain  stone  front,  brick  store  buildings,   with 

dwellings  in  upper  stories  (according  to  finish).,..  8  to  10     cts. 

For  plain  brick  store  buildings,  with  dwellings  in  upper 

stories  (according  to  finish) 7  to     9     cts. 

For    first-class,    stone    front,    brick    store     buildings 

(according  to  finish) 9  to  12  j^  cts. 

For  stone  front  brick  buildings,  in  blocks,  deduct  one-quarter  to 
one-half  cent  per  cubic  foot  from  the  above. 

The  walls  for  a  two-story  and  basement  brick  building  should  be 
12  inches  in  first  story  and  8  in  second  story.  The  walls  for  a  four- 
story  brick  store  building  should  be  20  inches  in  basement  or  cellar, 
16  inches  in  first  story  and  12  inches  above. 

Barns. 

The  material  used  in  the  construction  of  Barns  are  generally  of 
a  cheaper  quality  than  those  in  a  Dwelling  House  or  store  building. 
As  a  rule,  however,  the  frames  are  of  heavy  timbers,  but  the  sides 
are  frequently  ordinary  lumber.  To  ascertain  the  cost  of  an  ordinary 
barn,  find  the  superficial  contents  of  the  ground  area,  and  multiply 
this  product  by  the  average  height  of  barn,  which  will  give  you  the 
number  of  cubic  feet  in  the  barn;  then  multiply  the  number  of  cubic 
feet  in  the  barn  by  2  cents,  the  cost  per  cubic  foot,  and  the  result  will 
be  the  approximate  cost  of  the  barn  (new).  If  the  barn  is  well 
finished  and  sided  with  first-class  dressed  stock  boards,  painted  and 
battened,  having  good  mangers  and  stalls,  the  cost  per  cubic  foot 
would  be  2yz  cents. 

School  Houses. 

For  a  two-story  School  House,  the  walls  should  be  20  inches  in 
basement;  16  inches  in  first  story  of  building;  12  inches  in  second 
story  of  building;  for  each  story  additional,  add  4  inches  to  brick 
work,  except  the  top.  To  arrive  at  the  cost  of  a  brick  school  house 
building,  take  the  number  of  cubic  feet  in  the  building,  and  multiply 
by  6  to  9  cents  per  cubic  foot,  according  to  finish,  and  the  result  will 
be  the  approximate  cost  of  the  building  (new). 

For  Frame  School  buildings,  multiply  the  number  of  cubic  feet 
in  building  by  6  to  8  cents  per  cubic  foot,  according  to  finish,  and  the 
result  will  be  the  approximate  cost  of  the  building  (new). 

Churches. 

Brick  Churches  range  from  9  to  15  cents  per  cubic  foot,  according 
to  finish  Frame  Churches  range  from  7  to  12)^  cents  per  cubic  foot, 
according  to  finish. 

In  •  some  cases,  where  the  walls  and  ceiling  are  frescoed  and 
windows  are  memorial  windows,  the  cost  would  be  materially 
increased.  In  fact  no  definite  figure  could  be  given  which  would 
apply  in  such  cases. 


24  Tiffany's  Digest 


Rules  and  Measurements  of  Mason  "Work. 

Adopted  and  used  by  Architects  and  Builders  in  Chicago. 

The  following  rules  are  the  expression  of  a  custom  founded  in 
equity  and  prevailing  in  this  city  from  its  earliest  days. 

If  to  furnish  and  lay  looo  brick  in  a  plain  dead  wall  costs  ten 
dollars,  another  piece  of  brick  work  of  equal  cost  must  be  measured 
as  of  the  same  contents,  even  though  it  does  not  take  one-fourth  as 
many  brick. 

The  plain  dead  wall,  in  stone  as  well  as  brick  work,  is  taken  as 
the  standard,  and  the  more  difficult,  complicated,  ornamental  and 
hazardous  kinds  of  work  are  measured  up  to  it,  so  as  to  make  up  the 
compensation  equal.  To  illustrate;  if  in  one  day  a  man  can  lay 
2,000  brick  in  a  plain  dead  wall,  and  can  only  lay  500  in  a  pier  or 
arch  in  the  same  time,  the  cost  of  labor  per  M.  in  such  work  is  four 
times  as  much  as  in  the  wall,  and  he  is  entitled  to  extra  compensation; 
but  instead  of  varying  the  price,  the  custom  varies  the  measurements 
to  compensate  for  the  difference,  and  thus  endeavors  to  secure  a 
uniform  price  per  M.  for  all  descriptions  of  ordinary  brick  work, 
instead  of  a  different  price  for  the  execution  of  the  various  kinds  of 
work.     This  is  the  principle  underlying  the  system. 

If  any  new  rules,  or  new  application  of  old  rules,  should  be 
found  in  the  following,  we  can  only  say  in  their  recommendation 
that  we  have  carefully  considered  them  in  all  their  bearings, 
endeavoring  to  secure  equal  justice  to  owner  as  well  as  contractor, 
and  that  they  will  form  the  standard  for  deductions  as  well  as  for 
compensation  for  extra  work. 

The  units  of  measurement  of  Mason's  work  are: 

For  excavation ~the  cubic  yard. 

For  concrete  foundations the  cubic  foot. 

For  concrete  floors the  superficial  foot. 

For  dimension-stone  footings the  superficial  foot. 

For  dimension-stone  bridge  masonry the  cubic  foot. 

For  dimension-stone  surface  dressing the  superficial  foot,  extra. 

For  rubble  work the  cubic  foot. 

For  rubble  work the  superficial  foot,  extra. 

For  brick  work,  common the  1000  brick. 

For  brick  work  pressed the  superficial  foot. 

For  tuckpointing,  cleaning  fronts the  superficial  foot. 

For  plastering,   plain  surfaces ^..  the  superficial  yard. 

For  plastering,  cornices,  surface  dressing the  running  and  superficial  foot. 

excavations. 

to  be  measured   and  computed  by  the  actual   amount   of   material 
displaced,  no  allowance  for  rehandling. 

concrete. 

Foundations — Measure  actual  contents. 

Floors  to  be  measured  by  the  superficial  foot  of  surface  between 
walls.  No  deductions  for  tile  drains,  nor  for  any  pier,  chimney 
breast,  pilaster  or  other  projection  of  walls  of  10'',  .0^^ ,  or  less  in  area. 

dimension  stone. 

Footings  to  be  measured  each  foot  separately,  no  deductions 
for  drain  or  openings  under  walls  2.\  .0'^  or  less,  in  width. 

Bridge  Masonry.    Compute  actual  contents. 

Surface  Dressine  of  all  kinds,  extra. 
rubble  work. 

Footings  to  be  measured  by  actual  cubic  contents. 

"  Note"— Footings  are  all  such  foundation  courses,  not  exceeding  16"  in 
height  each,  as  are  wider  than  the  wall  above. 


OF  Depreciations.  25 


RUBBLE   WORK. — CONTINUED. 

"Note."  — In  the  following,  the  term  Comer  is  used  for  salient  angles  of 
wall,  and  Angle  for  re-entering  angles. 

External  Walls.  Girt  building  and  thickness  of  wall  for  each 
external  angle. 

Intersections  of  Partition  Walls,  two  feet  or  less  in  width,  to 
be  measured  double;  if  wider,  add  four  cubic  feet  to  actual  contents 
of  every  intersection  for  each  foot  in  height.  For  each  corner  of  wall 
of  more  or  less  than  90  degrees,  add  1^  .6''^  to  length  of  wall.  For 
round  walls,  add  one- fifth  of  length  to  girt  measure.  All  projection, 
such  as  chimney  breasts,  piers,  connected  with  walls  and  pilasters  to 
be  measured  actual  cubic  contents  contained  therein,  and  one  cubic  foot 
added  thereto,  for  each  corner  for  every  foot  in  height. 

Independent  Square  Piers  to  be  measured  by  the  same  rule. 

Polygon  and  Round  Pier  work  at  special  rates. 

Recesses  and  Slots  to  be  measured  solid,  and  in  addition  thereto, 
allow  one  cubic  foot  for  every  foot  in  neight.  Stone  Arches  are  classed 
as  cut- stone  work.  Deduct  contents  of  windows,  doors  and  other 
openings,  measuring  from  top  of  sill  to  spring  of  arch,  and  add  two  feet 
of  wall  for  each  jamb  for  every  foot  in  height  of  opening.  No  deductions 
to  be  made  for  cut-stone  trimmings  and  lintels. 

BRICK   work. 

"  Note."—  Different  cities  make  different  bricks;  in  reality,  the  product  of  no 
two  brickyards  are  entirely  alike  in  size,  nor  for  that  matter,  all  the  brick  burned 
in  the  same  kiln.  The  necessity  for  acknowledging  some  standard  for  purposes  of 
mensuration  and  calculation  is  obvious.  In  these  rules  the  dimensions  of  a  brick 
are  understood  to  be  2"  x  A"  x  8".  We  therefore  speak  of  4"  walls,  meaning  the 
width  of  one  brick;  of  8"  walls,  meaning  the  width  of  two  bricks;  and  of  12"  walls, 
meaning  the  length  of  one  and  width  of  another  brick,  etc.,  although  the  actual 
width  of  wall  will  be  more  or  less  in  excess  of  these  measures. 

Every  superficial  foot  of  **  one-half  brick  (or  4'''')  wall'*  to  be  esti- 
mated at  seven  and  one-half  bricks;  of  one  brick  (or  8''^)  wall,**  at 
fifteen  bricks ;  of  one  and  one-half  brick  (or  12^^)  wall,"  at  twenty- 
two  and  one-half  bricks;  of  two  brick  (or  10'''')  wall,"  at  thirty  bricks, 
etc. —  increase  the  ilumber  of  bricks  by  seven  and  one-half  for  every 
additional  half  brick  in  thickness  of  wall. 

External  Walls.  If  \&^^  thick  or  less :  girt  building  and  add  thick- 
ness of  wall  for  each  external  angle.  When  thicker,  add  to  actual  corner 
one  and  one-half  cubic  feet  for  every  foot  in  height.  Allow  for  wall 
ends  as  for  corners. 

Round  Walls,  16''''  thick  or  less.  For  circular  walls,  or  radius  suffi- 
ciently large  to  obviate  the  necessity  of  using  specially  moulded  or  cut 
brick,  add  one-fifth  of  length  to  girt.  When  thicker,  allow  for  16''^  of 
such  wall  as  per  above  rule,  and  measure  all  in  excess  as  straight  work. 
Cut  or  moulded  circular  work  at  special  rates. 

Beveled  Corner.  For  each  corner  of  wall  of  more  or  less  than  90 
degrees,  add  V  .^^^  to  length  of  girth. 

Partition  Walls,  16''''  thick  or  less.  Intersections  of  partition  walls 
(bonded  together  in  any  manner — not  abutting)  to  be  measured  double. 
When  thicker,  add  one  and  one-half  cubic  foot  to  actual  contents  of  every 
intersection  for  each  foot  in  height.  Partition  walls  connecting  with  stone 
walls  to  be  measured  one  foot  into  such  wall. 

r 

Chimney  Breasts  and  Pilasters.  All  flues  and  hollows  in  chimneys 
4^  .0^  and  less  in  area,  to  be  measured  solid.  When  larger,  deduct  one- 
half  contents  of  flue.  For  chimney  breasts  and  pilasters,  add  8''^  to  face 
for  each  corner,  and  multiply  length  so  obtained  by  width  (projection). 


26  Tiffany's  Digest 


BRICK  WORK. —  CONTINUED. 

Detached  Chimneys  in  buildings  and  plain  chimney  tops  to  be 
measured  solid,  and  one-half  of  one  cubic  foot  to  be  added  for  each 
corner  for  every  foot  in  height. 

Chimney  Stacks  at  special  rates.  When  square,  find  cubic  contents, 
measuring  hollow  walls  solid,  and  deducting  flues.  When  round  or 
octagon,  take  length  of  diameter  for  side,  and  measure  as  though  it  were 
square. 

Independent  Piers  to  be  measured  like  chimneys. 

Hollow  Walls  to  be  measured  solid. 

Stone  Fronts  backed  with  brickwork.  Deduct  thickness  of  ashlar 
from  width,  and  figure  like  ordinary  walls. 

Gables  and  Wall-tops.  Wherever  clipping  of  brick  is  required,  add 
to  actual  contents  the  length  of  line  of  clipping  by  one  foot'  by  thickness 
of  wall. 

Cornices  and  Belts.  If  of  running  courses  only,  multiply  length  by 
height  (greatest  girt  in  and  out)  by  greatest  projection.  If  enriched  by 
corbels,  brackets  or  panels,  multiply  other  dimensions  as  given  by 
greatest  girt  length. 

Ledges.     Multiply  length  by  height  by  greatest  projection. 

Projections.  All  other  projections,  if  of  4^-'  or  less,  to  be  measured 
four  inches;  if  above  4^^^,  and  not  exceeding  8'''',  to  be  measured  eight 
inches;  if  above  W^y  and  not  exceeding  12^-',  to  be  measured  twelve 
inches,  etc. 

Gauged  Work  at  special  rates. 

Openings.  Openings  to  be  measured  from  top  of  sill  to  spring  of 
.  arch,  and  shortest  distance  between  brick  jambs  for  width.  No  deduc- 
tions to  be  made  for  openings  of  2''  .6''  or  less  in  width.  One-half 
contents  to  be  deducted  of  openings  from  2''  .6''  to  B-'  .0''^  in  width.  For 
openings  of  more  than  G-'  .0''^'  in  width,  allow  V  ,^'^  by  thickness  of  wall 
by  height  for  each  jamb. 

Slots,  Panels,  etc.  No  deductions  to  be  made  for  slots,  chases, 
niches,  panels,  or  other  recesses  of  4''  S)^^  or  less  in  width;  if  wider, 
deduct  contents,  and  add  two  cubic  feet  of  wall  for  every  foot  in  height. 

Trimmings.  No  deductions  in  measuring  brick  work  for  cut  stone  or 
other  trimmings,  bondlocks,  timbers,  joists  or  lintels. 

Arches — not  gauged.  In  vaults,  multiply  length  of  chord  at  spring  of 
arch  by  height  from  chord  to  extrados  by  thickness  of  arch.  In  walls, 
find  contents  of  arch  by  same  rule,  and  add  to  wall  measurement.  In 
sewers  and  tunnel  arches,  multiply  length  of  extrados  by  thickness  of  arch. 

Floor  Arches  and  Brick  Paving  to  be  measured  by  the  superficial 
foot  and  by  rule  given  for  measuring  concrete.     Deduct  well  holes. 

Brick-Nogging.  Measure  as  ordinary  brick  work.  Deduct  full 
opening — no   studding. 

Cutting  of  joists  and  other  holes  by  the  piece ;  of  slots,  panels  and 
recesses  by  the  lineal  foot. 

Toothing,  etc.  When  ordered  by  owner  or  his  superintendent  to 
tooth,  rack  or  block,  in  consequence  of  delay  of  iron,  stone  or  other 
material,  that  masonwork  may  connect  with,  such  toothing,  racking  or 
blocking  shall  be  measured  as  extra  work, as  follows:  increase  girt  length 
of  such  line  by  one  line,  and  multiply  by  one  foot  by  thickness  of  wall. 


OF  Depreciations.  27 


PRESSED    BRICK    WORK. 

Measure  all  exposed  surfaces  of  brick  by  the  superficial  foot. 

CUT-STONE    SETTING. 

Measure  vault  covers,  flagging,  curbing  and  ashlar  by  the  super- 
ficial foot.  Coping  and  belt  courses  by  the  lineal  foot. — all  other  cut 
stone  by  the  cubic  foot. 

TucKPOiNTiNG  AND  CLEANfNG,  and  pointing  stone  work,  to  be 
measured  by  the  superficial  foot  of  exposed  surfaces. 

PLASTERING    AND    LATHING 

to  be  measured  by  the  superficial  yard — from  floor  to  ceiling  for  walls, 
and  from  wall  to  wall  for  ceiling. 

Corners,  Beads,  etc.  All  corners,  angles  of  more  or  less  than 
90  degrees,  beads,  quirks,  rule  joints  and  mouldings  to  be  measured 
by  the  lineal  foot  on  their  longest  extension.  Add  i^  .0'^  for  each  stop 
or  mitre. 

Cornices.  Length  of  cornices  to  be  measured  on  walls.  Plain 
cornices  of  2.^  ,0'^  girt  or  less  to  be  measured  on  walls  by  the  lineal 
foot.  Plain  cornices,  exceeding  2^  .0^^  girt,  to  be  measured  by  the 
superficial  foot.  Add  one  lineal  foot  by  girt  for  each  stop  or  mitre. 
Enriched  cornices  (cast  work)  by  the  lineal  foot  for  each  enrichment. 

Arches,  Corbels,  etc  Arches,  corbels,  brackets,  rings,  center- 
pieces, pilasters,  columns,  capitals,  bases,  rosettes,  bosses,  pendants 
and  niches  by  the  piece. 

Openings.  Openings  in  plastering  to  be  measured  between 
grounds.  No  deductions  to  be  made  for  openings  of  2.'  .0^^  or  less  in 
width.  One-half  of  contents  to  be  deducted  for  openings  from  2.^ .  o'^ 
to  ^'  .0^^  in  width.  For  openings  of  more  than  6^  .0^^  in  width,  deduct 
contents  of  openings  and  allow  1^  .6''^  for  each  jamb  in  height. 

Deafening  to  be  measured  by  the  superficial  yard,  floor  measure, 
between  walls — take  out  well  holes. 

extreme  prices  allowed  for  labor  on  buildings. 

Dimension,  Sheeting  and  Roof  Boards  -         $5.00  per  1000  feet. 

Flooring,  -  -  -  -  -  8.00         "         " 

Siding  -  -  -  -  -  8.00         "         " 

Finishing  Lumber  -  -  -  -15.00         "         " 

Shingles,  _  _  -  -  _  1.50  per  1000. 

Nails — 30  lbs  to  1000  feet  lumber,  5  lbs  to  1000  shingles. 

The  regular  price  that  should  be  allowed  on  first  three  items 
should  be  50  cents  less. 

One-fifth  more  siding  and  flooring  is  needed  than  the  number  of 
square  feet  of  surface  to  be  covered,  because  of  the  lap  in  the  siding 
and  matching  of  the  floor. 

Five  course  of  brick  will  lay  one  foot  in  height  on  a  chimney, 
nine  bricks  in  a  course  will  make  a  flue  eight  inches  wide  and  twenty 
inches  long,  and  eight  bricks  in  a  course  will  make  a  flue  eight  inches 
wide  and  sixteen  inches  long. 

One  thousand  laths  will  cover  seventy  yards  of  surface,  and 
eleven  lbs.  of  lath  nails  will  nail  them  on. 

Eight  bushels  of  good  lime,  sixteen  bushels  of  sand,  and  one 
bushel  of  hair  will  make  enough  mortar  to  plaster  one  hundred  square 
yards. 

A  cord  of  stone,  three  bushels  of  lime,  and  a  cubic  yard  of  sand 
will  lay  one  hundred  cubic  feet  of  wall. 


28  Tiffany's  Digest 


Brick  Work. 

It  is  a  well  known  fact  and  common  custom  has  defined  it  as  a 
rule,  that  ordinary  brick  work  is  measured  by  the  one  thousand  bricks 
laid  in  the  wall.  In  some  sections  the  old  custom  of  measuring  by 
the  perch  like  stone  work  is  still  in  use,  but  ordinarily  the  method  of 
computing  the  number  of  brick  by  the  one  thousand  laid  in  the  wall 
is  the  rule. 

According  to  Chambers,  a  perch  or  rod  of  brick  work  contains 
272  square  feet  of  standard  thickness,  that  is  ij^  brick.  This  is 
equal  to  306  cubic  feet,  and  will  on  the  average  require  4500  bricks 
allowing  for  waste. 

A  perch  or  rod  of  brick  contains  4500  brick,  27  bushels  of  lime 
and  3  loads  of  sand,  and  weighs  about  26000  pounds. 

All  bricks  contain  iron  and  the  color  of  a  burned  brick  depends 
largely  upon  the  amount  of  iron  it  contains;  for  instance,  clay  that 
contains  less  than  i}^  per  cent,  of  iron  will  change  in  the  kiln  to  buff 
or  cream  color;  and  clay  containing  more  than  2  per  cent,  of  iron 
will  change  in  the  kiln  to  various  colors  from  yellow  to  dark  red, 
according  to  amount  of  iron  therein.  Fire  brick  are  made  from  clay 
as  free  as  possible  from  oxide  of  iron  and  all  alkaline  substances,  so 
that  there  may  be  no  tendency  to  fuse  in  the  kiln  no  matter  how  great 
the  heat. 

The  usual  standard  accepted  by  builders  in  every  section  is  a 
brick  and  a  half  thick  ordinarily  i2j^  inches,  but  for  convenience  in 
calculations  called  13  inches,  and  all  brick  work  is  reduced  to  this 
standard  when  actual  measurement  is  desired.  When  it  is  desired  to 
ascertain  the  number  of  brick  that  will  be  required  to  lay  a  wall  of 
any  given  size,  or  in  any  building,  the  following  rule  which  is  the  one 
used  by  all  builders,  will  prove  of  assistance. 

Rule — Multiply  the  length  by  the  height,  which  will  give  the  superficial 
contents  of  the  wall;  then  multiply  this  product  by  the  number  of  brick  in  a 
cubic  foot,  and  the  product  will  be  the  number  of  brick  in  the  wall. 

The  number  of  brick  in  a  cubic  foot  of  wall  differs  in  various 
sections  of  the  country,  owing  to  the  fact  that  the  clay,  from  which 
the  brick  are  made,  differs  in  quality  and  character  in  each  place,  and 
the  care  exercised  by  the  various  manufacturers  in  its  preparation,  as 
well  as  the  degree  of  intensity  or  hardness  to  which  they  are  burned 
form  important  factors.  In  many  sections  of  the  country  fine  brick 
are  subject  to  great  pressure  before  being  put  into  the  kilns,  which 
will  account  for  the  differences  in  size  of  the  various  qualities  of  brick. 

The  following  is  the  Chicago  standard  for  ordinary  brick  work,  a 
brick  being  reckoned  as  2x4x8,  and  will  be  found  a  fair  average;  and 
in  estimating  the  quantity  of  brick  required  to  build  a  given  amount 
of  wall,  is  the  smallest  number  that  should  be  taken,  especially  if  the 
brick  are  made  in  this  sect: 


4J6  inch  wall %  brick 

9     inch  wall i      brick 

13      inch  wall 1%  brick 

inch  wall 2      brick 


on  of  the  country. 

in  thickness 7%  brick  per  superficial  foot. 

in  thickness 15      brick  per  superficial  foot. 

in  thickness 22%  brick  per  superficial  foot. 

._      .._ _      in  thickness 30     brick  per  superficial  foot. 

22     inch  wall 2^  brick  in  thickness 37H  brick  per  superficial  foot. 

24     inch  wall 3      brick  in  thickness 45      brick  per  superficial  foot. 

Example — Required  the  number  of  bricks  in  a  wall  80  feet  long 
and  15  feet  high  and  a  foot  thick. 

80x15=1200. 

1200x22^^=27000,  brick,  which  is  the  number  that  would  be 
required  to  build  a  wall  of  the  dimensions  named. 


OF  Depreciations. 


29 


Table  of  Brick  in  "Walls  of  different  Thickness. 

The  following  table  will  be  of  assistance  especially  in  the  East  where 
the  basis  of  calculation  is  for  seven  bricks,  for  each  additional  half  brick 
added  to  the  usual  thickness  of  wall. — (  Vodges.) 


Supc 

rfi- 
of 

1 

THICKNESS  OF  WALLS. 

cies 
Wal 

4J^in.  or 

9  in.  or 

13  in.  or 

18  in. 

22  in.  or 

26  in. 

30  in.  or 

35  in. 

39  in.  or 

44  in. 

1. 

K 

1 

IM 

or  2 

2% 

3 

3% 

or  4 

4% 

or  5 

Ft. 

in. 

Brick. 

Brick. 

Bricks. 

Bricks. 

Bricks. 

Bricks. 

Bricks. 

Bricks 

Bricks. 

Bricks 

0 

6 

31^ 

7 

101^ 

14 

17H 

21 

24H 

28 

31% 

36 

I 

0 

7 

14 

21 

28 

35 

42 

49 

66 

63 

70 

1 

6 

10J4 

21 

31% 

42 

52% 

63 

731^ 

84 

94% 

105 

2 

0 

14 

28 

42 

56 

70 

84 

98 

112 

126 

140 

2 

6 

175^ 

35 

52% 

70 

87% 

105 

122H 

140 

1571/2 

176 

3 

0 

21 

42 

63 

84 

105 

126 

147 

163 

189 

210 

3 

6 

24M 

49 

73% 

98 

1221^ 

147 

171% 

198 

220% 

245 

4 

0 

28 

56 

84 

112 

140 

168 

196 

224 

252 

280 

4 

6 

31^ 

63 

94/2 

126 

1671/2 

189 

220% 

252 

283% 

316 

5 

0 

35 

70 

105 

140 

175 

210 

245 

280 

315 

,  350 

5 

6 

38>^ 

77 

115% 

154 

192% 

231 

269% 

308 

346% 

385 

6 

0 

42 

84 

126 

168 

210 

252 

294 

336 

378 

420 

6 

6 

451^ 

91 

IS'^H 

182 

227% 

273 

318^ 

364 

4091^ 

455 

7 

0 

49 

98 

147 

196 

245 

294 

343 

392 

441 

490 

7 

6 

525^ 

105 

1573^ 

210 

262% 

316 

367% 

420 

4721/^ 

625 

8 

0 

56 

112 

168 

224 

280 

336 

392 

448 

504 

560 

ii 

6 

593^ 

119 

1781^ 

238 

297% 

357 

416J^ 

476 

535% 

^  595 
^   630 

9 

0 

63 

126 

189 

252 

315 

378 

441 

504 

567 

9 

6 

66% 

133 

199% 

266 

332% 

399 

4653^ 

532 

698% 

666 

10 

0 

70 

140 

210 

280 

350 

420 

490 

660 

630 

700 

15 

0 

105 

210 

315 

420 

626 

630 

736 

840 

945 

1,050 

20 

0 

140 

280 

420 

560 

700 

840 

980 

1,120 

1,260 

1400 

30 

0 

210 

420 

630 

840 

1,050 

1,200 

1,470 

1,680 

V90 

1,100 

40 

0 

280 

560 

840 

1,120 

1,400 

1,680 

1,960 

2,240 

2,520 

1,800 

50 

0 

350 

700 

1,050 

1,400 

1,760 

2100 

2,450 

2,800 

3.160 

3.500 

60 

0 

420 

840 

1.260 

1,080 

2,100 

2,520 

2,940 

3,360 

3,780 

4,200 

70 

0 

490 

980 

1,470 

1,960 

2,450 

2,940 

3,430 

3,920 

4,410 

4  900 

80 

0 

560 

1,120 

1,680 

2,240 

2,800 

3,360 

3  920 

4,480 

6,040 

5,600 

90 

0 

630 

1,260 

1,890 

2,520 

3,150 

3,780 

4,410 

6,040 

5.670 

6,300 

ICO 

0 

7<)0 

1,400 

2,100 

2,800 

3,500 

4  200 

4,900 

5,600 

6,300 

7,000 

200 

0 

1,400 

2,800 

4,200 

5,600 

7,000 

8,400 

9,800 

11,200 

12,600 

14,000 

300 

0 

2,100 

4,200 

6,300 

8,400 

10,500 

12,600 

14,700 

16,800 

18,900 

21000 

■400 

0 

•  2,800 

5,600 

8,400 

11,200 

14,000 

16,800 

19,600 

22,400 

26,200 

28,000 

600 

0 

3,500 

7,000 

10,500 

14,000 

17,500 

21,000 

24  500 

28,000 

31,500 

36,000 

600 

0 

4,200 

8,400 

12,600 

16,800 

21,000 

26  200 

29  400 

33  600 

37,800 

42,000 

700 

0 

4,900 

9,800 

14,700 

19,600 

24,500 

29,400 

34,300 

39.200 

44,100 

49,000 

800 

0 

5,600 

11,200 

16,800 

22,400 

23  000 

33,600 

39  200 

44,800 

60,400 

56,000 

900 

0 

6,300 

12,600 

18,900 

25,200 

31,500 

37,800 

44.100 

50,400 

66  700 

63  000 

1000 

0 

7,000 

14,000 

21,000 

28,000 

35,000 

42,000 

49,300 

56,000 

63,000 

70,000 

Dimensions. — If  external  walls  are  16  ^^  thick  or  less,  girt  the  build- 
ing and  add  thickness  of  wall  for  each  external  angle,  when  thicker, 
add  to  actual  corner  one  and  one-half  cubic  feet  for  every  foot  in  height, 
and  allow  for  wall  ends,  as  for  corners.  For  each  corner  of  wall  of 
more  or  less  than  90  degrees  add  1  ft.  6  in.  to  length  of  wall. 

Chimneys. — When  square  find  cubic  contents  measuring  hollow  walls 
solid,  and  deduct  flues ;  when  round  or  octagon  take  length  of  diameter 
for  side  and  measure  as  though  it  was  square. 

Detached  chimneys  in  buildings  and  plain  chimney  tops  are  to  be 
measured  solid  and  one-half  of  one  cubic  foot  to  be  added  for  each  cor- 
ner for  every  foot  in  height. 

Chimney  breasts,  piers  and  all  projections  connected  with  walls  and 
pilasters  are  to  be  measured  actual  cubic  contents  contained  therein,  and 
one  cubic  foot  added  thereto  for' each  corner  for  every  foot  in  height. 
^It  is  the  custom  throughout  most  sections  of  this  country,  to  deduct  all 
openings  for  archways,  gateways,  windows  and  doors,  but  not  for  ends 
o\  joists,  girders,  trimmers  ox  flues  or  for  the  boxes  of  window  frames  or 
any  lintels  or  sills,  on  account  of  the  wastage  of  material  in  clipping 
around  or  filling  in  such  parts  of  the  wall  and  the  additional  time  re- 
quired to  do  this  work. 


30 


Tiffany's  Digest 


TABLE 


Of  the  number  of  Perches  and  Cubic  Feet  of  Stone  in  Walls  of  different 
thickness,  from  6  inches  to  looo  feet  sup.     (24^  feet  to  one  perch.j 


,8«0;00«0000«OOCOO«OOCOOCSCOC5MOOOOwSOOT<OOOOOOOOOCC 

c*»rHeO"**^«o^•oO(^qeolO<©oo(»r-lc<lH^O(^Jw«^OlOr-llHO<^l^-<^lo(^vc>o^c<^lCoor-J•«*^<^^ 

^  r-lrHi-(r-(i-lrHTH(NC^(M  i-(i-H(M  r1rH(M  i-li-Hr-KM^ 

Q*OOOOOOOOOOOOOOOOi-(i-lr-li-l(Ne0'*«0t-.00C5O<M-*<r)00O(M'*<O(r» 
^  i-t  r-i  ca  CO  ">9iiX>  t- 00  O  O 


^  rl  rH  T-i  i-t  rH  i-i  i-i  (N  C<J  (N  tH  r-i  rH  (M  i-l  <N         ,-(,-(,_,         r-t 

CLOOOOOOOOOOOOOOOOOi-(f-lrH(MC0'^»0«000OOr-i(M-^i0t— 00Or-iC0-*« 
^  I— I  i-H  3^  OC  •«T<  10  CO  CO  O  O  rH 


STHOOO-^QOO-^OOO^OOOTj^OOO-^cjoOt-rHOOiOOt 
<N -^  O  «»  CO  CS  O  (M  CO  Tf4  O  I^ 'f 


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«00'^COiMl>OiOt 
COiOt-CSCOOOCQr 


O  O  O  O  10 


_8W«oojococooocoooocooojoeoooco<£>050cooci030oocaooooo  vJ^c: 

(^l^rH  (NCO»OOt-OOOr-'<MCOuOOb 
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^5»'^''*cooooo<^^■*ooooo(^lT}^ooooo<N■<iirH;Or-loocoOlOO^ 


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0t-CC>iOi-(Oi-iOC0»0 


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^' 


r-|C5COTj<»OCOt^OOOO- 


-(00500t-®«Ci'<J<CO!Mi-HOr 


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vl;i,Or-(<NCO'*»OCOt-COOJOr-lT-<(MCO'*iOeDb-CO-^OCCit~-r-l 
ftIoOOOOoOOOOOOOOOOOOOOTH(NC1C0'^»0»0Ot-'«*<<>^Oh-."*'-fOO 


-((NCOt^i-tOi-IOOO 
Tt<(MCDOO»0»00»-<r-iCOO.H 


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%IOlHC<«CO'*lO»OCOt-'C»0500r-iCq?0-^»CiO«OOOOt-C»»Hr-OJr-<OOi--<iOCOCOOOOi-'U^QO 
^.^^  I— (  I— I  I— (i— (  1— I  I— (  I— I  I— I  i-i  r-(  i—l  i-H  I— I         (N  rH  1— (         C^  •— > 

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8s>cocoooscoeooo>«ocooo5coK)OocoMocococoo>ojoooooooooooooo 

Q^OTHIMa5eO'^OCOCOt-QOO>OiO.-l(M(M?0-*iO>OOOOOCO'-''-Jr-»00'^COt-OiO<Mei5lO 
^  rH  iH  r—  I-H  r-<  tH  i—t         <M  i— (         i-l         (M  i-<  iH  r-»  i-l  t1 

'^oooooooooooooooooooOrH^-l(^^coco•«i^■^lOco!^"'co'*ococ^^a>■TJ^o 

^  I-H  i-HC^COCO^^tOC3 


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800'^O(»'*O00'*OC0ri<OQ0Tl1OQ0Tj<O00'i*<r-icCO(N0S 
"?l;^0>-»(M(MCO'^^'OCOCOt^OOOOOSOOi-ie?<NV3rHlOCOt-i005t-i-IOO^CCCOOOt-CQe? 
'^OOOOOOOOOOOOOOOOOOOOr-(rHCJ(MCOCO"«*<'^»OOCOi-(CO<Mt-eOOO 

^      *^ T-<"-'e<>(NeocO'^^ 


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vt*Oi-(tH3qdeO'^-^»o>ocob-t-oooooJOJOi-i.-«fOOr-ioooi>.o>cot-ocO'-H«*t»T**b-oeo 

^  I— II— (r-t(Mi— l(N<Nr-(i— IrHOJrHC^rHi-H 

^000000000000000    00  OOOOrHrHM(>qcOCO'i<»00|200g5QOMt^^^U 

:$COOCOO<OOOOCOOOOOOOOCCOCCOOCOCCO<OCOCSCSOOOOOOOOOO 
(v»Or-(i-<C^<NeOeO'*"^iO»OCO«Ot-t^OOC000500iO»0000»OU5-H(N  eO''^  «3  CO  b-  00  C5  o 
Ci^OOOOOOOOOOOOOOOOOOOOOrHrH<MCq<NeCeO'«*4000J®0^00^00 


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^•OrHrHCMoqcOCOTt*T»iO.O  CO  CO  t-t- 0000000000  00  000  OOgOgOOOgO 


Application  of  foregoing  Table. — Required  the  number  of  Perches  of  Stonework 
in  a  wall  36  feet  6  inches  long,  13  feet  high,  and  22  inches  thick.  Ans. — Superficial 
contents,  474  feet  6  inches.    Then  by  the  Table : — 


400 
70 
4 


ft. 


in.  = 


29 

perch 

15 

ft. 

7 

in. 

5 

" 

4 

»• 

7 

" 

0 

*• 

8 

" 

3 

" 

Total,        474      ft. 


in.  — 


35       perch        3      ft. 


A  Simple  rule  to  get  the  demensions  in  perchci  is  to  multiply  length,  breadth  and 
height  in  fbkt,  and  divide  by  24.75,  or  multiply  length  and  height  in  fbet,  and  width 
in  inches,  and  divide  by  297. 


OF  Depreciations. 


31 


Rule  to  Find  the  Number  of  Square  Feet  in  Boards. 


Multiply  the  decimal  in  the  Table,  ( 

:orresponding 

to  the  width  of  the  board, 

by  the  length  of  the  board 

in  feet. 

Breadth 

Area  of  a 

Breadth 

Area  of  a 

Breadth 

Area  of  a 

in  Inches. 

Lineal  Foot 

in  Inches. 

Lineal  Foot 

in  Inches. 

Lineal  Foot 

li 

.0208 

iU 

.3542 

8}i 

.6875 

Vi 

.0417 

4K2 

4% 

.375 

m 

.7084 

Vx 

.0625 

.3958 

m 

.7292 

1 

.0834 

5 

.4167 

9 

.75 

Wx 

.1042 

5^ 

.4375 

934 

.7708 

i% 

.125 

l^ 

.4583 

9)^ 

.7917 

IK 

.1459 

.4792 

9K 

.8125 

2 

.1667 

6 

.5 

10 

.8334 

i 

.1875 

65^ 

.5208 

101^ 

.8542 

.2084 

6)^ 

.5416 

lOJ^ 

.875 

.2292 

6K 

.5625 

10% 

.8959 

3 

.25 

7 

.5833 

11 

.9167 

SH 

.2708 

7M 

.6042 

115^ 

.9375 

3.4 

.2916 

7>4 

.625 

11)^ 

.9583 

m 

.3125 

7% 

.6458 

UK 

.9792 

4 

.3:334     . 

8 

.6667 

Estimates  for  Flour  Mills. 

The  following  estimates  for  Flour  Mills,  both  the  old  style,  and 
Roller  Mills,  have  been  carefully  prepared  by  William  B.  French, 
Esq.,  of  Chicago,  especiallj^for  this  book  and  may  be  relied  upon  as 
being  correct.  The  well  known  ability  of  Mr.  French  as  an  Adjuster 
of  Fire  Losses,  and  his  recognized  standing  as  an  expert  on  all 
matters  relating  to  Flour  Mills  and  Machinery  appertaining  thereto, 
make  these  Estimates  almost  invaluable  to  Adjusters  and  we  know 
his  courtesy  in  preparing  and  dedicating  them  to  the  "  Boys  in  the 
Field, "  will  be  appreciated  by  the  fraternity  everywhere  and  prove 
of  great  assistance  to  all  who  may  be  called  upon  to  adjust  losses  on 
this  class  of  property.  We  take  great  pleasure  in  publishing  the 
letter  of  Mr.  French,  which  accompanied  the  estimates,  ^  when 
delivered  to  us  in  reply  to  our  request,   asking  him  to  prepare  them. 

Gentlemen: — I  herewith  hand  your  estimates  of  Flour  Mill 
machinery  for  mills  of  different  capacities,  from  the  Ctistom  to  the  full 
Roller  Mill.  These  estimates  embrace  nezu  and  i?iiproved  machinery 
all  set  up  and  ready  to  run.  A  per  cent,  from  these  prices  should  be 
deducted,  not  only  for  use,  but  also  for  old  style  machines;  if  for 
use,  millwright  work  should  be  included  as  it  is,  of  late  years, 
recognized  as  part  of  the  machinery  of  Flour  Mills,  and  will  waste 
away  much  faster  than  shafting  and  pulleys;  fast  running  machines 
wear  out  much  faster  than  slow  running  machinery;  freight  adds  to  the 
value  of  machinery  and  should  bear  its  per  cent,  of  depreciation. 
Depreciation  depends  upon  age  and  condition,  and  sometimes 
location.  I  also  hand  you  a  schedule  of  depreciation,  made  up  by 
expert  millwrights  from  personal  experience  of  many  years,  which  I 
use  with  their  permission. 

The  ordinary  wording  of  policies  describing  flour  mill  machinery, 
viz.:  "Flour  mill  machinery,  millwright  work,  shafting,  gearing, 
belting  and  tools  does  not  include,  nor  indemnify  the  assured  against 
loss  or  damage  to  steam  boilers,  engines,  water  wheels,  and  flumes, 
hence  I  have  not  included  them  in  these  estimates. 

The  adjuster  should  never  lose  sight  of  one  feature  of  insurance 
contracts,  and  that  it  is  this;  an  insurance  company  insures  no 
property,  it  gives  the  person,  or  persons,  named  in  policy  2iContract  of 
indemnity,  against  loss,  or  damage  to  their  interest  in  the  property 
described  by  the  policy.  Having  devoted  the  best  years  of  my  life  to 
Fire  Insurance,  and  the  last  ten  years  to  Flour  Mills,  I  now  dedicate 
these  schedules  to  the  "Boys  in  the  Field,"  with  the  hope  that  they 
may  prove  of  assistance  to  them  in  determining  cash  values  as 
arbitrators.  Wm.  B.  French,  Adjuster. 


32 


TiFFANY*s  Digest 


Estimate  No.  1. 

MACHINERY  FOR  A  50  BARREL  CUSTOM  FLOUR  MILL  ALL  SET  UP  IN  RUNNING  ORDER 


List  Price. 

Net  Price. 

48  in. 

1  Run  Stone,  complete 

$100  00 

9x18 

1  4  Roller  Mill,  2  corrusrated,  2  smooth 

88888888888 

9x18 

14           '•       all         "             

9x  6 

1  Little  Giant  Rolls,  smooth 

No  1 

1  Smut  Machine 

No.  2 

1  Kurth's  Cockle  and  Separator 

No  2 

1  Smithes  Double  Purifier 

4  ft 

4  Scalping  Rules,  complete           

12  ft. 

1  4  Reel  Bolting'  Chest,  complete 

20  ft 

14        "            "           "                 

1  Single  Reel  Boltin^^Chest,^  complete 

8  ft. 

10  ft. 

13  Elevators,  complete 

638  75 

Wood  Conveyors,  complete 

50  00 

105  00 

40  00 

5  00 

60  bu. 

1  Fairbank's  Scales 

Flour 

1           "              ''        

1  Basr  Truck                .                    

Discount  from  List 

$4,840  00 
2,659  00 

Shafting,  Gearing,  Belting,  etc 

2,181  00 
621  37 

Millwright  work  and  Lumber 

960  00 

Mill  tools 

50  00 

S4,551  12 

Estimate  No.  2. 

MACHINERY  FOR  A  125  BARREL  CUSTOM  AND  ROLLER  MILL  ALL  SET  UP  IN 
RUNNING  ORDER. 


List  Price.    Net.  Price. 


36  in. 
30  in. 
9x12 
9x18 
9x18 
9x18 
6x12 
No.  1 
No.  2 
No.  1 
No.  4 


16  ft, 
10  ft. 
No.  1 
10  ft. 
No.  3 
No.  5 


1  Run  Stone,  complete 

1  Portable  Mill,  complete 

2  Three  Roller  Mill 

2  Two         "       "    corrugated. 
1  Four       "       " 

1  Four       "       "    smooth 

1  Two         "       "         "      

2  Double  Purifiers 

2  Smut  Machines 

1  Cockle  Machine 

1  Moline  Separator 

1  Flour  Packer,  three  tubes  . . . 

2  Four  Reel  Bolting  Chests — 

1  Four  Reel  Scalper 

1  Centrifugal  Reel 

1  Com  Meal  Bolt 

1  Prinz  dust  catcher 

1  "  "        

18  Elevators,  complete 

Wood  Conveyors,  complete  — 


36C 


475 
135 


840 


Discoimt  from  List. 


Shafting,  Gearing,  Belting,  etc. 
Millwright  work  and  lumoer — 
Scales  and  mill  tools 


700  00 
720  00 
660  00 
600  00 
240  00 
950  00 
270  00 
300  00 
210  00 


1,680  00 
520  00 
250  00 
80  00 
85  00 
165  00 


80  00 


$7,510  00 
3,196  00 


$100  00 
160  00 


80  00 


950  00 


4,314  00 

1,565  84 

1,520  00 

122  50 

$8,812  34 


OF  Depreciations. 


Estimate  No.  3. 

MACHINERY  FOR  A  230  BARREL  ROLLER  FLOUR  MILL  ALL  SET  UP  IN   RUNNING  ORDER. 


List  Price. 

Net  Price. 

48  in 

1  Tlun  Stone  comDlete 

$100  00 

9x30 
9x30 
9x24 
9x24 

4  Stevens'  Two  Roller  Mills,  corrugated .... 

3       ''           ''        "          "      smooth 

1       "           "         "          "           '•           ... 

$450 
350 

$1,800  00 

1,050  00 
300  00 
600  00 
800  00 

2,250  00 
625  00 
120  00 
480  00 

2,400  00 
60  00 
200  00 
350  00 
190.00 
200  00 
300  00 

1,200  00 

1       "       Four      "          "           " 

9x24 

No.  4 
No  3 

1       "           ''         ''          ''     corrugated  — 

5  S.  C.  Purifiers 

5  Prinz  Dust  Catchers 

"456' 
125 

8  ft 

1  Single  Reel  Bolting  Chest,  complete 

16  ft 

16  ft. 
8  ft 

2  Six         ''         ''            •'            "          

1  Com  Meal  Bolt 

1,200 

No  3 

1  Eureka  Seoarator 

No  3 

1  Becker  Brush 

No  2 

1  Eureka  Smutter 

No  1 

ISC  Bran  Duster 

nf 

No  3 

1      "•        "          "      

No  4 

3  S  C  Centrifugal  Reels                    

466 

34  Elevators,  complete 

1,517  00 

Wood  Conveyors,  iron  flights    

194  50 

2  Flour  Packers  3  tubes 

160  00 

1  Bran  Packer    ....           

125  00 

5  ft 

5  ScalDinfiT  Reels                              .          ... 

100 

500  00 
105  00 
49  00 
40  00 

60  bu 

1  HoDDer  Scales 

lOOlbs 

1  Platform  Scales 

1  Flour  Scales         .              

Discount  from  List 

$13,619  00 
5,819  00 

7,800  00 

Shafting,  Gearing,  Belting,  etc 

2,075  84 

Millwright  work  and  Lumber 

2,468  00 

$14,440  34 

Estimate  No.  4. 

MACHINERY  FOR  A  250  BARREL  ROLLER  FLOUR  MILL  ALL  SET  UP   IN   RUNNING  ORDER. 


List  Price. 

Net  Price. 

9x18 

4  Four  Roller  Mills,  smooth   .   .        

$575 
650 

$2,300  00 
1,950  00 
185  00 
190  00 
300  00 
250  00 
550  00 
650  00 

9x18 

3      "        "        "      corrugated 

No3»^ 
No.  2 

1  B.  &  L.  Separators 

1  Eureka  Smutter    "^ 

No.  4 

1  Becker  Brush 

No.  2 

1  Excelsior  Bran  Duster    

No.  0 

2  Smith's  Purifiers 

275 
325 

No.  1 

2       ''               "         

No.  1 

1  Centrifugal  Reel 

$190  00 
400  00 

No.  2 

2          "             "    double 

200 

No.  4 

1          "             "    

400  00 
500  00 
920  00 
510  00 
240  00 
135  00 
480  00 
370  00 
190  00 

No.  5 

1          "             "     

18  ft. 

1  Four  Reel  Bolting  Chest,  complete 

18  ft. 

1  Two      •'         "           "            •'          

8  ft. 

2  Single  '|         |;           ^'^             ;|          

120 

10  ft. 

16  ft. 

1      "       "         "           '•            "          

6  ft. 

1  Four  Reel  Scalper 

6  ft. 

I  Two  Reel  Scalper      

36  Elevators,  complete 

2,183  00 
160  00 

2  Flour  Packers,  three  tubes 

No.  2 

2  Prinz  Dust  Catchers 

100 
125 

200  00 
250  00 
225  00 

No.  3 

2      "         "           "        

No.  5 

1      "         "           "        

Wood  Conveyors 

151  08 

Caldwell  Conveyors 

472  30 

Discount  from  List .... 

$11,267  30 
5,311  60 

5,955  70 

Shafting,  Gearing,  Belting,  etc 

2,515  80 

Millwright  work  and  Lurnber 

2,850  00 
150  00 

Scales  and  mill  tools 

$14,555.58 

84 


Tiffany's  Digest 


Estimate  No.  5. 

MACHINERY  FOR  A  500  BARREL  ROLLER  FLOUR  MILL  ALL  SET  UP  IN  RUNNING  ORDER. 


List  Price. 

Net  Price. 

30  m. 

1  Run  Stone,  complete 

$75  00 

9x24 

9  Four  Roller  Mills,  2  corrugated,  2  smooth 
1      "        "           "     2  smooth 

$800 

$7,200  00 
600  00 
700  00 
500  00 
350  00 
650  00 
400  00 
450  00 
975  00 
750  00 
850  00 
900  00 
350  00 
190  00 
250  00 
210  00 
720  00 
480  00 

9x24 

9x18 

1      "       "           "     2  corrugated,  2  smooth 
1      "       "           "     2  smooth 

9x18 

9x30 

1  Two     "           "     2      "        

9x18 

1  Four     "           "     2  corrugated 

12x30 

1  Two      "           "     2  smooth 

9x24 

1     "        "           "2  corrugated 

No.  1 

3  Smith's  Purifiers 

325 
375 
425 
450 

No.  2 

2       "            "         

No.  3 

2       "            "         

^o.  4 

2       ".           "         

%o.  5 

1  W.  S.  Bran  Duster 

No.  3 

1  Richmond  Bran  Duster 

No.  5 

1         "          Scourer 

No.  4 

1         "          Brush 

No.  3 

6  Milwaukee  Dust  Catchers 

120 
120 
180 

4  Kirk  &  Fender's  Dust  Catchers 

No.  1 

2  Centrifugal  Reels 

360  00 

1  Aspirator 

50  00 

No.  3 

1  B.  &  L.  W.  H.  Separator 

235  00 
200  00 
150  00 
1,200  00 
1,020  00 
2,600  00 
1,060  00 

2  S.  C.  Flour  Packers,  three  tubes 

3  Bran  Reels . 

100 
53 
400 
510 
1,300 
530 

6  ft. 

12  ft. 

2  Two  Real  Chests     . .             .... 

18  ft. 

2  Two  Reel  Chests 

18  ft. 

2  Six  Reel  Chests 

20  ft. 

2  Two  Reel  Chests 

40  Elevators,  complete 

1,860  28 

369  L.  ft.  Caldwell  Conveyors 

437  55 
106  25 
105  00 
39  60 
80  00 

85  L.  ft.  Wood  Conveyors             

60  bu. 

1  Fairbank's  Hopper  Scales 

2         "           Platform    "     

2         "           Flour          "    

19  80 
40  00 

Discount  from  List 

«. 

$23,758  40 
10,620  00 

■■l3;i37'86" 

Shafting,  Gearing,  Belting,  etc 

3,333  87 

3,920  00 

125  CO 

Millwright  work  and  Lumber 

Mill  tools 

$22,861  95 

Flour  Mill  Machinery. 


ANNUAL    DEPRECIATION. 


Per  cent, 
per  ann. 

Millstones 2 

"  Spindles 1)4 

Roller  Mills 3 

Hopper  Stands  and  Shoe 5 

Mill  Curbs 10 

Corn  Mills,  portable 8 

Smut  Machmes  10 

Middlings'  Purifiers 12 

Bolting  Chests 8 

0  "        Cloths 20 

"       Screens,  wire 5 

Hoisting  Screw,  Bails,  <S:c 1 


Per  cent, 
per  ann. 

Cranes 2 

Elevator  Belting  and  Cups 15 

Stock  Hoppers  and  Spouting 8 

Shafting  and  Couplings 1 

Iron  Pulleys 2 

Boxes,  Babitted 10 

Iron  Gearing 8 

Core  Wheels 8 

Cogs,  Wooden 15 

Leather  Belting 20 

Rubber       "        30 


OF  Depreciations.  35 


Rule  for  Measuring  Grain  in  Bin. 

Rule.— Measure  the  length,  breadth  and  height  of  the  bin  in  feet,  then  multiply 
the  length  by  the  breadth,  and  this  product  by  the  height,  and  the  result  will  be  the 
number  of  cubic  feet  in  the  bin.  Deduct  one-fifth  from  the  number  of  cubic  feet 
and  the  remainder  will  be  the  approximate  number  of  bushels  of  grain  in  the  bin. 

Example. — How  many  bushels  of  grain  will  a  bin  10  leet  long,  10  feet  broad 
and  10  feet  high  contain?  10X10X10=1000  cubic  feet.  Deduct  one-fifth,  1000—200 
=800  bushels. 

The  United  States  Standard  Bushel  is  2150.4  cubic  inches,  and  to  ascertain  the 
exact  number  of  bushels  it  will  be  necessary  to  ascertain  the  number  of  cubic 
inches  in  the  bin  and  divide  by  2150.4,  but  the  other  is  near  enough  for  practical 
purposes. 

Rule  for  Computing"  number  Tons  of  Ice. 

Rule.— Multiply  the  length,  breadth  and  height  together  and  divide  the 
product  by  35.  and  the  result  will  be  number  of  tons  of  ice  If  the  ice  has  been 
in  the  ice  house  for  some  time  then  a  proper  per  cent,  should  be  deducted  for 
shrinkage. 

Rule  to  find  Horse  Power  of  Steam  Engine  and  Steam  Boiler. 

Rule.— To  ascertain  horse  power  of  steam  engine  multiply  area  of  piston  in 
square  inches  (less  half  the  diameter  of  piston  rod)  by  the  mean  effective 
pressure,  then  multiply  by  piston  speed  in  feet  per  minute,  and  divide  by  33000, 

Example.— Area  X  pressure  X  speed. 

=  Horse  power. 


To  FIND  THE  Area  of  any  Piston.— Multiply  the  square  of  diameter  in  inches 
by  the  decimal  .7854,  and  the  product  will  be  the  area  in  square  inches;  or 
multiply  half  the  circumference  by  half  the  diameter. 

Steam  used  Expansively. — Initial  pressure  being  60  lbs.  per  square  inch,  the 
average  pressure  per  square  inch  for  whole  stroke  would  be  as  follows  for  various 
cut-off: 

M  ^  %  %  M  % 

57.8        55.1        50.7        44.5        35.7        23.^ 

To  compute  the  volume  of  water  required  to  be  evaporated  in  a  steam  engine, 
multiply  the  volume  of  steam  expended  in  the  cylinder  and  steam  chests  by  twice 
the  number  of  revolutions,  and  multiply  product  by  the  density  of  the  steam  at 
the  pressure  given. 

Steam  Boilers.— 1  horse  power  is  equivalent  to  1  cubic  foot  of  water  evapo- 
rated; 9  square  feet  of  heating  surface;  7}^  lbs.  of  coal,  or  l-250th  cord  of  wood. 

to  ascertain  horse  power  of  steam  boilers. 

Cylinder  boilers multiply  diameter  by  length  and  divide  by  6. 

Flue  boilers multiply  diameter  by  length  and  divide  by  4. 

Tubular  boilers multiply  square  of  diameter  by  length  and  divide  by  4. 

Multiply  area  of  grate  surface  in  square  feet  by  13^. 

HEATING  SURFACE  EQUIVALENT  TO  ONE  HORSE  POWER. 

Cylinder  boilers 10  square  feet.      I     Tubular  boilers 15  square  feet. 

Flue  boilers 12  square  feet.      |     Vertical  tubular  boilers.20  square  feet. 

Rule  for  Ascertaining  Equivalents  in  Paper. 

Example.— What  weight  of  paper,  size  28  X  42,  will  correspond  with  a  ream, 
size  25  X  38,  weighing  60  lbs.  ? 

Rule. — Multiply  the  length  by  the  breadth  and  this  product  by  the  weight 
per  ream;  then  multiply  the  length  and  breadth  of  the  paper  desired  together; 
then  divide  the  product  first  obtained  by  the  product  last  obtained  and  the 
quotient  will  be  the  equivalent  in  the  size  of  paper  desired. 
Illustration.— 25  X  38  =  950  X  60  ==  57000. 
28X42=1176. 
57000  -f-1176  =  48.69-147th  lbs. 

Rule  to  find  the  Weight  of  Type. 

The  following  is  the  rule  to  find  the  weight  of  type  required  for  a  job:  Divide 
the  area  of  the  page,  expressed  in  pica  ems,  by  128.  The  result  gives  the  number 
of  pounds  weight  in  the  page.  Fifty  per  cent  for  small  fonts,  and  thirty  to  forty 
per  cent,  for  large  fonts  should  be  added  to  allow  for  sorts,  etc. 

Example.— Desired  to  set  50  pages  of  brevier  octavo,  the  size  of  the  page  in 
pica  ems  being  20x34.  What  font  of  type  should  be  ordered?  The  area  of  each 
page  is  20  X  34,  equal  to  680  ems  pica.  Efivide  by  128,  and  multiply  by  the  number  of 
pages,  50.    The  result  is  266,  nearly.    Add  40  per  cent. ,  and  the  sum  will  be  372  lbs. 


36 


Tiffany's  Digest 


Leads  for  Newspaper  "Work. 

Table  showing  the  number  of  leads,  13  ems  pica  long,  contained  in  one  pound, 
and  the  number  required  to  lead  1000  ems  of  matter.  Also  the  number  of  leads 
in  a  single  column  of  matter,  regular  newspaper  sizes. 


Sizes  of  Body  Type. 
Leads  used  are  Six-to-Pica. 


Number  Leads  to  pound 

Number  Leads  to  1000  ems 

4-Col.  Folio  or  Quarto.    No  Leads  in  Column . 

5-Col.     " 

6-Col. 

7-Col. 

8-Col. 

9-Col. 


60 
52 
84 
108 
119 
131 
143 
154 


Leads  for  Book  "Work. 

Table  showing  the  number  of  4-to-Pica  and  6-to-Pica  Leads,  standard  Book 
measures,  contained  in  one  pound,  and  the  number  required  to  lead  1000  ems  of 
matter  of  the  standard  sizes  of  Book  Type. 


The  Figs,  on  the  right  give  No.  of 
Leads  required  to  lead  1000  ems  of 
matter  of  sizes  of  type  named.  Those 
on  the  left,  the  No.  of  Leads  in  one 
pound. 


i^ 

a 

^. 

> 

£ 

s 

525 

s 

S 

s 

17 

25 

33 

36 

15 

23 

30 

34 

13 

21 

27 

32 

16 

23 

30 

33 

14 

21 

27 

31 

12 

19 

25 

28 

U-to-Pica.  \l 

)  (^ 

I  i^ 

Vd-to-Pica,  ■{  ^ 

i h 


[  21  Ems  Pica  long  . 
^6-to-Pica.  ^23    "         '^      " 

(25 

i21 
i>-4-to-Pica, 

[25 


Newspaper  Measurement. 

Table  showing  the  number  of  Ems  of  the  different  sizes  of  Newspaper  Tyi)e 
in  a  line,  the  niunber  of  lines  necessary  to  make  1000  Ems,  and  the  length  in 
inches.    Also  the  number  of  Ems  in  the  regular  lengths  of  Columns. 


13  Ems  Pica  width  of 
Standard  Column. 

Sizes  of  Type. 

.aw 

II 

'BO'S 

S6§ 

oo»a 

o  ^  o 

52; 

;§d§ 
11-2 

5Z5 

5o3 

dbOo 

■Mot 

Agate 

28/3 

26 

22^ 

17^1 
15^^ 

m 

45 
51>^ 

64k 

2^ 

5% 

7J< 
9 

5040 
4325 
3175 
2465 
1950 
1610 

6505 
5615 
4115 
3200 
2525 
2085 

7180 
6160 
4515 
3510 
2770 
2290 

7900 
6785 
4970 
3865 
3050 
2520 

8630 
7410 
5440 
4220 
3330 
2755 

9310 

Nonpareil                  

8030 

Minion  

5885 

Brevier         

4575 

Bourgeois 

3615 

Long  Primer 

2970 

Book  Work  Measurement. 

Table  showing  the  number  of  Ems  to  a  Line  and  the  number  of  Lines  con- 
tained in  1000  Ems  of  matter,  standard  book  measure.  Also  the  space,  in  inches, 
filled  by  1000  Ems  of  matter  of  the  different  measures. 


Sizes  of  Type. 


Nonpareil  . . . 

Brevier 

Long  Primer 
Small  Pica  . . 
Pica 


21  Ems  Pica. 


42 

31^ 
25  J^ 
23 
21 


.aw 


24 

321/ 
39k 
43k 
48 


^B 


o^ 
^a 


2 

3^ 
5k 
6% 


1  Ems  Pica. 


C  0) 

Ed  .a 
Hi 


46 

35 

27^8 

25 

23 


|a 
.aw 
His 


OS 
5^d 


40 
43k 


IK 
3K 
5 

6K8 


25  Ems  Pica, 


ag 

H.a 

.-J 


50 

87k 

30 


cj  a 
.aw 


02 


20 

26M 

33>| 

36^ 

40 


CO  « 

a;  a 


5zifl 


1% 


5^ 
Q% 


OF  Depreciations.  37 


Rule  to  Ascertain  the  Weight  of  Copper. 

Rule.— Multiply  the  length,  breadth  and  thickness  together  and  the  result  will  be  the 
number  of  cubic  inches  in  the  piece,  multiply  them  by  .32118  and  the  product  will  give 
the  weight  m  pounds. 

Rule  to  Ascertain  the  Weight  of  Lead. 

Rule.— Multiply  the  length,  breadth  and  thickness  together  and  the  result  will  be  the 
number  of  cubic  inches  in  the  piece,  multiply  them  by  .41ul5  and  the  product  will  give 
the  weight  in  pounds. 

Rule  to  Ascertain  the  Weight  of  Ordinary  Brass  Castings. 

Rule. — Multiply  the  length,  breadth  and  thickness  together  and  the  result  will  be  the 
number  of  cubic  inches  in  the  piece,  multiply  them  by  .3112  and  the  product  will  give 
the  weight  in  pounds. 

Rules  for  Finding  the  Weight  of  Castings  from  their  Patterns. 
For  Cast  Iron,  multiply  weight  of  the  pattern  in  pounds  by  17 
*«     Brass,  "  **  •'  "  '*      18 

''     Copper,  •«  "  "  *'  "       19 

*'     Lead,  ♦<  *«  ''  **  "      25 

*t     xin,  "  "  "  *'  "       14 

"     Zinc,  "  *'  ♦*  "  ''      13^ 

Where  there  are  circular  prints  or  cores,  multiply  the  square  of  the 
diameter  of  the  print  or  core  by  the  length  in  inches  and  the  product 
thus  obtained  by  .0175,  and  the  result  will  be  the  weight  of  the  print  or 
core,  which  is  to  be  deducted  from  the  weight  of  the  pattern. 

It  is  customary,  in  making  paterns  for  castings,  to  allow  for  shrinkage 
per  lineal  foot  of  the  pattern,  and  the  following  table  will  be  found 
correct  and  serviceable: — HaswelL 


Iron,  small  cylinders ==  1-16  in.  per  ft. 

Iron   Pipes  =  J/g    in.  per  It. 

Iron,  large  cylinders,  ) 

the  contraction  v    =  1-16  in.  per  ft. 

ofdiam.  at  top.  ) 

Iron,  Ditto,  at  bottom =  1-12  in.  per  ft. 

Iron,  Ditto,  in  length =  J4  in  16  ins. 


Iron  Girders,  Beams,  etc.  .=  y^  in  15  ins. 

Brass,  thin =  Yz\n    9  ins. 

"     thick =  J4  in  10  ins. 

Zinc =  5-16  1-n  a  foot. 

Lead   =  5-16  in  a  foot. 

Copper =  3-16  in  a  foot. 

Bismuth  =6-32  in  a  foot. 


The  Solidity  of  Cubes,  Parallelopipedons  and  Prisms  is  found  by 
multiplying  the  area  of  the  base  by  the  perpendicular  height. 

Rule  for  Computation  of  the  Weight  of  Cast  Iron  Pipes  and 
Cast  and  Wrought  Iron  Bolts. 

Rule  for  Cast  Iron  Pipes.  — To  the  inner  diameter  of  the  pipe  add  the  thickness 
of  the  pi|)e  in  inches  and  multiply  the  sum  by  10  times  the  thickness,  and  the  product 
will  give  the  weight  in  pounds  per  foot. 

Rule  for  Wrought  Iron  Bolts.  —  Square  the  radius  of  the  bolt  and  multiply  it 
by  10,  and  the  product  will  give  the  weight  in  pounds  per  loot. 

Rule  for  Cast  Iron. — Subtract  ijy  or  .074  of  the  result. — Horatio  Allen. 

Rule  for  Marking  G-oods  to  make  Specific  Profits. 
In  marking  goods  bought  by  the  dozen  to  make  a  specific  per  cent,  of 
profit,  the  following  will  be  of  assistance: 

To  make  12 V^  per  cent.,  remove  the  decimal  point  and  add  one-sixteenth. 
To  make  16^^  per  cent.,  remove  the  decimal  point  and  add  one-thirty-sixth. 
To  make  18^  per  cent.,  remove  the  decimal  point  and  add  one-ninty-sixth. 
To  make  20     per  cent.,  remove  the  decimal  point  one  place  to  the  left. 
To  make  25     per  cent.,  remove  the  decimal  point  and  add  one-twenty-fourth. 
To  make  26     per  cent.,  remove  the  decimal  point  and  add  one-twenty-sixth. 
To  make  28     per  cent.,  remove  the  decimal  point  and  add  one-fifteenth. 
To  make  30     per  cent.,  remove  the  decimal  point  and  add  one-twelfth. 
To  make  32     per  cent.,  remove  the  decimal  point  and  add  one-tenth. 
To  make  33 >^  per  cent.,  remove  the  decimal  point  and  add  one-ninth. 
To  make  35     per  cent.,  remove  the  decimal  point  and  add  one-eighth. 
To  make  37^  per  cent.,  remove  the  decimal  point  and  add  one-seventh. 
To  make  40  "  per  cent.,  remove  the  decimal  point  and  add  one-sixth. 
To  make  44     per  cent.,  remove  the  decimal  point  and  add  one-fifth. 
To  make  50     per  cent,,  remove  the  decimal  point  and  add  one-fourth. 
To  make  60     per  cent.,  remove  the  decimal  point  and  add  one-third. 
To  make  80     per  cent.,  remove  the  decimal  point  and  add  one-half. 


38      '  Tiffany's  Digest 


Rules  for  Computingr  Weigrht  of  Dressed  Cattle. 

Rule.— Measure  aroujid  the  body  immediately  behind  the  shoulder,  then 
measure  from  the  front  part  of  the  shoulder  blade  to  the  extreme  end  of  the 
bone  in  the  tail,  running  the  line  along  the  back  bone;  then  multiply  the  square 
of  the  measurement  around  the  body  just  behind  the  shoulders,  in  feet,  by  five 
times  the  length,  and  divide  this  product  by  one  and  five-tenths,  and  the  quotient 
will  give  the  weight  of  the  quarters  when  dressed. 

Rule  for  Measuring  Paper. 

Whenever  it  is  desired  to  ascertain  the  number  of  rolls  of  paper  that  will 
be  required  to  paper  a  room  of  any  given  size,  the  following  rule,  which  is  in 
general  use  among  paper  hangers,  will  prove  of  assistance: 

Rule.— Ascertain  the  superficial  contents  of  the  walls  by  measuring  the 
height  and  breadth;  then  multiply  the  height  by  the  breadth  and  divide  the 
product  thus  obtained  by  35  (.the  number  of  square  feet  in  a  roll),  and  the  quotient 
will  be  the  number  of  rolls  required. 

Rule  for  Measuring"  Land. 

To  ascertain  the  number  of  acres  in  a  field  with  square  corners. 

Rule.— Multiply  the  length  by  the  breadth  and  divide  this  product  by  160,  if 
the  measure  is  made  in  rods,  or  by  43560,  if  made  in  feet. 

Example.— How  many  acres  in  a  field  of  100  rods  in  length  by  64  rods  in 
width?    100x64  —  6400;  6400  divided  by  160  —  40  acres. 

Rules  for  Measuring  Hay. 

In  many  sections  of  the  country  it  is  the  custom  to  sell  hay  by  measurement, 
and  it  is  believed  that  the  following  rule  will  approximate  as  closely  as  possible 
to  a  correct  standard.  It  should  be  remembered  that  the  number  of  cubic  feet 
required  for  a  ton  will  vary  somewhat  on  account  of  the  different  degrees  of 
pressure  to  which  the  hay  has  been  subjected,  and  also  with  the  quality  of  the 
hay  as  regards  fineness .  but  the  rule  will  approximate  very  nearly  to  the  correct 
quantity,  and  sufficiently  so  for  all  practical  purposes 

Rule.  — Ascei'tain  the  number  of  cubic  feet  in  the  stack  or  mow  and  divide 
by  51:^,  and  the  quotient  will  be  the  number  of  tons  of  new  hay— or  if  the  hay  is 
old  and  has  settled  well,  then  divide  by  412  and  the  result  will  be  the  number  of 
tons  of  old  hay.  This  experiment  has  been  tried  in  numerous  instances,  and  the 
results  obtained  by  this  course  and  also  by  absolutely  weighing  the  hay,  have 
almost  universally  been  found  to  agree  and  the  rule  proved  correct. 

It  is  said  that  25  cubic  yards  of  meadow  hay  in  windrows  make  a  ton,  and 
when  well  settled  in  the  mow  or  stacks,  15  yards;  or  if  baled  and  closely  packed 
for  shipping.  10  yards.  The  following  rule  is  given  to  find  the  number  of  tons  in 
a  rick  or  square  stack: 

Rule.— Multiply  the  length  in  yards  by  the  width  in  yards,  and  this  product 
by  one-half  the  height  in  yards,  and  divide  the  product  by  15  and  the  quotient 
will  be  the  number  of  tons;  or  if  the  stack  be  circular: 

Rule.— Multiply  the  square  of  the  distance  around  the  stack  in  yards  by  4 
times  the  height  in  yards  and  point  off  two  places  from  the  right,  this  will  give 
the  number  of  cubic  yards  in  the  stack,  which  divide  by  15  to  ascertain  the 
number  of  tons.  # 

Rule  for  Measuring  Corn  in  the  Crib. 

This  rule  applies  to  any  size  or  kind  of  crib,  and  is  based  upon  the  standard 
rule  that  2^  cubic  feet  of  good,  sound,  dry  corn  in  the  ear  will  make  one  bushel 
of  shelled  corn.  When  it  is  desired  to  ascertain  the  number  of  bushels  of  shelled 
corn  in  a  crib  of  corn  in  the  ear: 

Rule.— Measure  the  length,  breadth  and  height  of  the  crib  inside  the  rail; 
then  multiply  the  length  by  the  breadth,  and  this  product  by  the  height,  and  you 
will  have  the  cubic  contents  of  the  crib  in  feet;  then  divide  this  product  by  2)^ 
and  you  will  have  the  number  of  bushels  of  shelled  corn  in  the  crib. 

Rule  for  Ascertaining  the  number  of  Bushels  of  Apples,  Potatoes, 
etc.,  in  a  Bin. 

Rule.- Multiply  the  length,  breadth  and  height  together,  and  the  product 
will  be  the  cubic  contents  of  the  bin  in  feet;  then  multiply  this  product  by  8  and 
point  off  one  figure  in  the  quotient  for  decimals,  and  you  will  have  the  number 
of  bushels  contained  therein. 

Rule  for  Measuring  Grain  by  Weight. 

Rule.— First  ascertain  the  gross  weight  of  the  grain  and  bags,  then  ascertain 
the  weight  of  the  bags  alone  and  deduct  from  the  gross  weight,  and  the  result 
thus  obtained  will  be  the  actual  weight  of  the  grain;  then  divide  the  weight  of 
the  grain  by  the  legal  number  of  pounds  required  by  the  various  States  to  make 
a  bushel,  as  shown  by  the  table  on  the  following  page,  and  the  quotient  will  be 
the  number  of  bushels. 


OF  Depreciations. 


39 


Table  showing  the  legal  number  of  pounds  per  bushel  of  the  following 
articles  in  the  States  therein  named.  A  blank  space  is  left  opposite 
an  article  when  the  State  has  passed  no  law  regulating  its  weight : 


ARTICLES. 

Ills. 

Iowa 

Wis. 

Mich 

Ind. 

Mo. 

Min 

Ohio 

Miss 

N.Y. 

Penn 

Apples,   dried... 
Bran •> 

24 

20 

48 

60 

46 

52 

46 

60 

22 

80 

40 

56 

70 

48 

33 

23 

40 

56 

14 

60 

48- 

50 

14 

14 

45 

44 

34 

35 

40 

40 

30 

32 

67 

28 

33 

65 

60 

55 

70 

80 

56 

46 

50 

55 

55 

60 

24 
20 
46 
60 
46 
52 
46 
60 
22 
80 
40 
56 
70 
48 

28 
20 
48 
60 
46 
40 
46 
60 
22 

28 
20 
48 
60 
46 
42 
46 
60 
22 

25 
20 
48 
60 
46 
50 
46 
60 
22 

24 

20 
48 
60 
46 
52 
46 
60 
22 
80 
40 
56 
70 
50 

28 
'48*' 

'*42** 

**56* 

25 
20 
48 
60 
46 
52 
30 
60 
22 
80 
40 
56 
70 
50 

24 

22 

Barley 

48 
60 

48 
62 

47 

Beans,  white 

Beans,  castor 

Buckwheat 

Broom  corn  seed 
Beets 

52 
46 

48 
46 

48 

Charcoal 

Coal  stone 

Coke 

40 
56 
70 

48 

40 
56 
70 
50 

40 
56 
68 
50 

Corn,  shelled.... 
Corn,  ear 

56 
70 

56 

70 

66 
70 

Corn  Meal 

Cranberries 

Dried  Peaches.. 

23 
33 
56 
14 
60 
48 
45 
14 
14 

28 
28 
56 
14 
60 
48 
50 

14* 

28 
28 
56 
14 
60 
48 
50 
14 
14 

33 
33 
56 
14 

60 

48 

14 

33 
33 
56 
10 
60 
48 
50 
14 
14 
45 
44 
38 

28 
**60* 



33 
36 
56 
10 
62 
50 
50 
14 
14 
45 
42 
34 
34 

D.Peaches,par'd 

Flax  Seed 

Grass  Seed,  blue 

**   Clover... 

"  Hungar'n 

''  Millet  ... 

"  Orchard.. 

56 
10 
60 

48 

66 
16 

60 
48 
50 

^6 

"eo* 

"  Red  Top 
"  Timothy. 

Hemp  Seed 

Malt,  Barley 

Malt,  Rye.. 

Mineral  Coal 

14 
46 
44 

38 

14 
44 
44 
34 

44 

36 

44 

38 

44 

38 

44 

38 

70 

Middlings,  fine.. 
Mid'lings,  coarse 
Oats 

33 
67 

28 

32 

57 
28 

32 
56 

28 

32 

67 
28 

36 

67 
28 

32 

30 
66 
26 

36 

57 
28 

32 

67 
28 

32 

Onions 

Onion  tops 

Osage  Orange... 
Parsnips 

Potatoes 

60 
55 

60 
54 

60 
55 

60 
55 

60 
50 

60 

60 
56 

60 
50 

60 
56 

60 

Potatoes,  sweet.. 
Pop  Corn 

Quick  Lime 

Rye 

80 
56 

80 
56 

80 
56 

80 
56 

80 
56 

56 

56 

56 

66 

66 

Seed,  Sorghum.. 
Salt,  coarse 

50 
50 
55 
60 

50 

56 
55 
60 

50 
56 
55 
60 

50 
56 
55 
60 

50 
50 
55 
60 

**60* 

50 
50 
66 
60 

Salt,  fine 

Turnips 

Wheat 

60 

60 

60 

40 


Tiffany's  Digest 


flule  for  Finding  the  Capacity  of  a  Cask, 

Find  the  mean  diameter  of  the  first  variety  of  casks  by  multiplying  the 
difference  between  the  head-diameter  and  the  bung  diameter  by  the  deci- 
mal .55  and  adding  the  product  to  the  head-diameter ;  of  the  second 
variety  by  multiplying  the  difference  between  the  two  diameters  by  the 
decimal  ,63  and  adding  the  product  to  the  head ;  of  the  third  variety,  by 
multiplying  by  the  decimal  .70,  and  adding  the  product  to  the  head. 
Having  thus  found  the  mean  diameter,  multiply  the  square  of  the  mean 
diameter,  in  inches  by  the  decimal  .0034,  and  the  product  will  be  the 
wine  gallons  in  one  inch  in  length  ;  multiply  this  by  the  length  in  inches 
and  the  product  will  be  the  capacity  of  the  cask  in  wine  gallons. 


1st  Variety, 


»3S 


2d  Variety, 
Multiplier  .68 


3d  Variety* 
Multiplier  ,70 


OF  Depreciations. 


41 


Rules  for  Gauging  Cisterns  or  Tubs. 

Take  the  dimensions  in  inches  and  tenths  of  inches,  add  together  the 
square  of  the  top  diameter,  the  square  of  the  bottom  diameter  and  four 
times  the  square  of  the  midway  diameter,  (ascertained  by  adding  the  top 
and  bottom  diameters  together  and  dividing  by  2,)  and  divide  this  sum 
by  6,  which  gives  the  square  of  the  true  mean  diameter;  muUiply  this  by 
the  height  of  the  cistern,  and  the  product  will  be  the  capacity  in  cylin- 
drical inches.  As  there  are  294  cylindrical  inches  in  a  gallon,  divide  this 
last  product  by  294,  and  the  quotient  will  be  the  number  of  gallons  con- 
tained in  the  cistern. 


108. 


EXAMPLE : 

108  inches,  top  diameter. 
120  inches,  bottom  diameter. 


100 


114. 


Divide  by  2 


228 


114 
100 


Midway  diameter, 
in  height. 


120. 


Formula  : 
108X108=11664 
120X120=14400 
114X114X4=51984 


78048. 
78048-1-6=13,008. 
13008X100-1-294=4424+  gallons. 

Should  the  cistern  be  full  or  warped  so  as  not  to  be  a  perfect  circle,  or 
otherwise  in  such  condition  that  the  diameter  of  the  bottom  cannot  be 
taken,  the  following  rule  although  not  mathematically  correct,  is  for  all 
practical  purposes  sufficiently  so,  the  difference  being  only  shown  in  large 
cisterns,  where  the  difference  between  the  top  and  bottom  diameters  is 
considerabfe.  Take  the  outside  circumference  of  the  cistern  half  way 
between  the  bottom  and  top,  divide  this  by  3.1416  (or  multiply  by  7  and 
divide  by  22)  and  you  have  the  mean  diameter  on  the  outside;  deduct 
from  this  twice  the  thickness  of  the  staves  and  you  have  the  mean  inside 
diameter.  Multiply  this  sum  by  itself  and  by  the  height,  and  the  product 
,0034,  the  product  will  be  the  capacity  of  the  cistern  in  gallons. 

Example  :   (Dimensions  same  as  last  example.)     Outside  circumference 
of  cistern  367.5  inches;  height,  100  inches  ;  staves  1^  inches  thick  : 
367.5—3.1416=117—3       inches=114     inches ;       114x114x100=1299 
600X.()034=4418  gallons. 


Table  of  the  capacity  of  Wells,  Cisterns,  Etc.,  for  each 
6  inches  in  depth,  from  3  feet  6  in.  to  lO  feet  di-ameter. 


Diameter  in  clear  of  Walls. 

Contains. 

Diameter  in  clear  of  Walls. 

Contains. 

Feet, 

Inches. 

Gallons . 

i 

Feet. 

Inches. 

Gallons. 

3 
4 

6 

29^ 
38  4-5 
48  7-10 
60  1-10 
72  7-10 
?6  3-5 
101  3-5 

7 
7 
8 
8 
9 
9 
10 

...  ^.... 

117  9-10 
135  3-10 

4 

6 
*6  '* 

154 

6 
5 

6 

173  4-5 
195 

6 

6 

217  1-10 

G 

G 

2401/^ 

42 


Tiffany's  Digest 


Table  showing  the  capacity  of  Cisterns,  "Wells,  Etc.,  in 

U.  S.  Ale  Gallons  and  Hogsheads,  in  proportion 

to  their  diameters  and  depths. 


Capacity 

Capacity 

n  Hogsheads,  Ale  measure,  computed  at  63  Gallons 

in  Ga" 

liens. 

per 

Hogsh 

ead. 

Diam. 

D'pth 

Feet. 

Feet. 

Feet. 

Feet. 

Feet. 

Feet. 

Feet. 

Feet. 

Feet. 

in  ft. 

1    FT. 

6 

7 

8 

9 

10 

11 

VA 

13 

14:. 

3 

43.3 

4.1 

4.8 

55 

6.2 

6.8 

75 

8.2 

9. 

9.6 

3/2 

69. 

5.6 

6.5 

7.4 

84 

93 

10.3 

11.1 

12.1 

13.1 

4 

77.6 

7.4 

8.6 

9.8 

11.1 

12  2 

13.5 

]4.8 

16. 

17.2 

4/2 

97.5 

9.3 

10.8 

12.4 

13.9 

15  5 

17. 

18.6 

20.1 

21.6 

5 

120.3 

11.1 

13.3 

14  8 

17.2 

19.1 

21. 

22.2 

24.4 

26.7 

63^ 

145.5 

13.8 

16.1 

18  4 

20.8 

23.1 

25.4 

27.6 

29.9 

32.3 

6 

173.2 

16.5 

19.2 

22. 

24.7 

27.5 

30.2 

33. 

35.7 

38.4 

6^ 

203.3 

19.3 

22  6 

25.7 

29. 

32.2 

35.5 

38.6 

41.9 

45.1 

7 

235.8 

22  4 

26  2 

29.8 

33.7 

37  4 

41.1 

44.8 

48.6 

52.4 

7K 

270.7 

25.8 

30. 

34.4 

38.6 

42.9 

47.2 

516 

55.8 

60.1 

8 

308. 

29.3 

34  2 

39. 

44. 

48.9 

53.8 

58.6 

63.5 

r8.4 

^% 

347  7 

33. 

38.6 

44. 

49.6 

55.2 

60  7 

66. 

71.6 

77.2 

9 

390. 

37.1 

43.3 

49.4 

55.7 

619 

68.1 

74.2 

80.4 

86.6 

95^ 

434.3 

41.3 

482 

55. 

62. 

68  9 

75  8 

82.6 

89.5 

96.5 

10 

481. 

45.8 

53.4 

61. 

68.7 

76.4 

84. 

91.6 

99  2 

1069 

11 

5833 

55.5 

64.8 

74. 

83.3 

92.6 

101.8 

111. 

120.3 

129.6 

12 

693. 

66. 

77. 

88. 

99. 

110. 

121. 

132. 

143. 

154. 

Table  of  the  Dimensions  of  Various  Measures  of 
Capacity. 


Size. 

Diameter 
of  top. 

Diameter 
of  bot. 

Height. 

Size. 

Diameter 
of  top. 

Diameter 
of  bot. 

Height. 

1    gal. 

b%    inch. 

6^   inch. 

914    inch. 

1  pt. 

2%    inch. 

3^   inch. 

414   inch. 

M    " 

4 

4%      " 

8     .     " 

'A  " 

m    " 

273      '\ 

35I      " 

1     qt. 

3H 

4         '♦ 

5^     " 

1     gal. 

4 

7 

8^     " 

3  qt. 

33^      '* 

6          " 

8^2         " 

%     " 

6'/2 

4         " 

4 

Ipt. 

414      " 

334      " 

2K       " 

5       » 

8 

13U      « 

11^      " 

12K      " 

%  gal. 

3/8       " 

6^      '♦ 

6K       " 

3      " 

7 

lo^x    " 

1     " 

2^      " 

byk    '• 

5 

2       " 

6 

10^      " 

8%      " 

1    *' 

2 

4/8    " 

4^      " 

1       *' 

33^ 

8K      " 

73^      " 

%   " 

IK      " 

3.K      - 

3/8        " 

20     qt. 

19^ 

13 

8 

2qt. 

9 

6 

334       " 

16      " 

18 

1114      " 

6^      - 

3  pt. 

Vi   " 

5K      " 

234       « 

14      " 

15  K 

9^      " 

1  '" 

4 

234       " 

10      «' 

1434 

11 

4^      " 

Pie 

9     " 

lYz    " 

IK       " 

6      « 

1234 

9 

4 

14      " 

13 

9          ♦« 

9 

6  qt. 

95^   ** 

bVz       " 

6J^       " 

10      " 

11^      " 

7 

8 

2     " 

6^      " 

4 

4 

Table  ShoT^^ing  the  Decimal  Value  of  the  Divisions  of  a 
Foot,  viz..  Inches  and  parts  of  Inches. 


Parts. 

Decimal. 

Parts. 

Decimal. 

Parts. 

Decimal. 

ni^ 

in. 

= 

.958? 

5H 

in. 

= 

.4583 

13-16 

in. 

= 

•0677 

11 

in. 

= 

.9166 

5 

m. 

= 

.4166 

K 

in. 

=^ 

.0625 

loH 

m. 

= 

.875 

4J4 

in. 

:>= 

.375 

11-16 

in. 

w= 

.0572 

10 

in. 

= 

.8333 

4 

== 

.3333 

^ 

in. 

=-, 

.0520 

954 

in. 

= 

.7916 

3>^ 

in. 

== 

.2916 

9-16 

in. 

BS 

.0468 

9 

in. 

=3 

.75 

3 

in. 

= 

.25 

^1. 

in. 

>„' 

.0416 

854 

in. 

= 

.7083 

23^ 

in. 

=, 

.2083 

in. 

,^— 

.0364 

8 

in. 

= 

.6666 

2 

in. 

=< 

.1666 

^ 

in. 

r= 

.0312 

7^ 

in. 

= 

.626 

W% 

in. 

= 

.125 

6-16 

in. 

E= 

.026 

7 

in. 

== 

.6833 

1 

in. 

= 

.0833 

\^ 

in. 

= 

.0208 

^Yz 

in. 

= 

.5416 

15-16 

in. 

=. 

.0781 

3-16 

in. 

:= 

.0156 

fi 

in. 

= 

5 

% 

in. 

= 

.0729 

/8 

m. 

= 

.0104 

OF  Depreciations. 


4,^ 


Capacity  of  Boxes. 

A  box  16x16.8  inches  and  8  inches  deep  (2154  cubic  inches')  will  hold 
a  bushel;  one  12x11.2  inches  and  8  inches  deep  will  hold  a  half  bushel; 
one  8x8.4  inches  and  8  inches  deep,  a  peck;  one  8x8  inches  and  4.2 
inches  deep,  a  gallon  ;  one  same  size  and  half  the  depth,  or  7x4  inches 
and  4.8  inches  deep,  a  half  gallon ;  one  4x4  inches  and  4.2  inches  deep, 
a  quart;  same  size  half  the  depth,  a  pint. 

Dimensions  of  a  Barrel. 


Diameter  of  head,   17  inches;  bung, 
volume,  7689  cubic  inches. 


19  inches;  length,    28  inches;. 


Weight  of  Lead  Pipes— per  foot  run. 


Bore   or 

inner 

Thickness  of  metal,  in  inches. 

diameter 

in  inches. 

tV 

i 

A 

i 

A 

i 

Ids, 

i 
Ids. 

f 
Ids. 

i 
Ids. 

J 
Ids. 

I  inch 

Ids, 

/ds. 

Ids. 

/ds. 

Ids. 

Ids, 

Ids. 

J   inch 

.305 

.724 

1.28 

1.95 

2.74 

3.65 

4.53 

5.84 

8.52 

11.7 

15.3 

19.5 

A   " 

.366 

.845 

1.47 

2.20 

3.05 

4.02 

4.96 

6.33 

9.14 

12.4 

16.2 

20.5 

f     " 

.427 

.967 

1.65 

2.44 

3.35 

4.38 

5.39 

6.82 

9.76 

13.2 

17.0 

21.5 

A  ;; 

.488 

1.09 

1.83 

2.69 

3.66 

4.75 

5.82 

7.31 

10.4 

13.9 

17.9 

22.4 

.548 

1.21 

2.01 

2.98 

3.96 

5.11 

6.24 

7.79 

11.0 

14.6 

18.7 

23.4 

"  

.670 

1.46 

2.38 

3.49 

4.57 

5.85 

7.10 

8.77 

12.2 

16.1 

20.4 

25.4 

'<  

.791 

1.70 

2.74 

3.90 

5.18 

6.58 

7.96 

9.75 

13.4 

17.6 

22.1 

27.3 

"  

.911 

1.95 

3.11 

4.39 

5.79 

7.31 

8.82 

10.7 

14.6 

19.1 

23.9 

29.3 

1.03 

2.19 

3.47 

4.88 

6.40 

8.04 

9.67 

11. 7 

15.8 

20.5 

25.6 

31.2 

"  

1.16 

2.44 

3.84 

5.37 

7.01 

8.77 

10.5 

12.7 

17.1 

22.0 

27.3 

33.2 

1.28 

2.69 

4.21 

5.85 

7.62 

9.50 

11.4 

13.7 

18.3 

23.4, 

29.0 

35.1 

"  

1.40 

2.94 

4.58 

6.34 

8.23 

10.3 

12.3 

14.7 

19.5 

24.9 

30.7 

37.1 

'<  

1.52 

3.18 

4.94 

6.83 

8.84 

11.0 

13.1 

15.6 

20.7 

26.3 

32.4 

39.0 

1.64 

3.43 

5.31 

7.32 

9.47 

11.7 

14.0 

16.6 

22.0 

27.8 

34.1 

41.0 

*'  

1.76 

3.67 

5.67 

7.81 

10.1 

12.4 

14.8 

17.6 

23.2 

29.3 

35.8 

42.9 

"  

1.89 

3.92 

6.04 

8.30 

10.7 

13.2 

15.7 

18.6 

24.4 

30.8 

37.6 

44.9 

2       *'  

2.01 

4.16 

6.40 

8.78 

11.3 

13.9 

16.5 

19.5 

25.6 

32.2 

39.3 

46.8 

i       "  

2.25 

4.65 

7.13 

9.76 

12.5 

15.4 

18.2 

21.5 

28.1 

35.1 

42.7 

60.7 

i       "  

2.49 

5.14 

7.86 

10.7 

13.7 

16.8 

20.0 

23.4 

30.5 

38.0 

46.1 

54.6 

2.73 

5.63 

8.59 

11.7 

14,9 

18.3 

21.7 

25.4 

32.9 

41.0 

49.5 

58.5 

3       ''  

2.98 

6.12 

9.32 

12.7 

16.1 

19.7 

23.4 

27.3 

35.4 

43.9 

52.9 

62.4 

''  

3.22 

6.61 

10.1 

13.7 

17.4 

21.2 

25.1 

29.3 

37.8 

46.8 

56.4 

66.4 

i-          ..... 

3.46 

7.10 

10.8 

14.6 

18.6 

22.7 

26.8 

31.3 

40.3 

49.7 

59.8 

70.3 

:;  " .:::: 

3.71 

7.59 

11.5 

15.6 

19.8 

24.1 

28.5 

33.2 

42.7 

52.7 

63.2 

74.2 

3.95 

8.08 

12.2 

16.6 

21.0 

25.6 

30.2 

35.2 

45.2 

56.6 

66.6 

78.1 

4.19 

8.57 

13.0 

17.6 

22.2 

27.1 

32.0 

37.1 

47.6 

58.5 

70.0 

82.0 

i-      "  

4.43 

9.06 

13.7 

18.5 

23.5 

28.5 

33.7 

39.1 

50.0 

61.4 

73.5 

85.9 

5       *'  

4.68 

9.55 

14.4 

19.5 

24.7 

30.0 

35.4 

41.0 

52.5 

64.4 

76.9 

89.8 

f    " 

4.92 

10.0 

15.2 

10.5 

25.9 

31.4 

37.1 

43.0 

54.9 

67.3 

80.4 

93.7 

44 


Tiffany's  Digest 


A  TABI^E 
For  Ascertaining  the  Number  of  Forms  for  a  Book  of 
any  Size,  and  the  Quantity  of  Paper  Necessary  to 
Print  a  Thousand  Copies  in  any  Form,  from  Octavo 
to  36mo,  Half-sheet'wise.— -^w^r.  Printer. 


No.  of 
Forms. 

8vo. 

12mo. 

16mo. 

18mo. 

24mo. 

32mo. 

36mo. 

Paper  for 
1000  Copies 

PAGES. 

PAGES. 

PAGES. 

PAGES. 

PAGES. 

PAGES. 

PAGES. 

REAMS  QRS 

1 

8 

12 

16 

18 

24 

32 

30 

1   2 

2 

16 

24 

32 

36 

48 

64 

72 

2   4 

3 

24 

36 

48 

54 

72 

96 

108 

3   6 

4 

32 

48 

64 

72 

96 

128 

144 

4   8 

5 

40 

68 

80 

90 

120 

160 

180 

5  10 

6 

48 

72 

96 

108 

144 

192 

216 

6  12 

7 

56 

84 

112 

126 

168 

224 

252 

7  14 

8 

64 

96 

128 

144 

192 

256 

288 

8  16 

9 

72 

108 

144 

162 

216 

288 

324 

9  18 

10 

80 

120 

160 

180 

240 

320 

360 

11 

11 

88 

132 

176 

198 

264 

352 

396 

12   2 

12 

96 

144 

192 

216 

288 

384 

432 

13   4 

13 

104 

156 

208 

234 

312 

416 

468 

14   6 

14 

112 

168 

224 

252 

336 

448 

504 

15   8 

15 

120 

180 

240 

270 

^60 

480 

16  10 

16 

128 

192 

256 

288 

384 

512 

17  12 

17 

136 

204 

272 

306 

408 

18  14 

18 

144 

216 

288 

324 

432 

19  16 

19 

152 

228 

304 

342 

456 

20  18 

20 

160 

240 

320 

360 

4^0 

22 

21 

168 

252 

336 

378 

504 

23   2 

22 

176 

264 

352 

396 

..... 

24   4 

23 

184 

276 

368 

414 



25   6 

24 

192 

288 

384 

432 

26   8 

25 

200 

300 

400 

450 

27  10 

26 

208 

312 

416 

468 

28  12 

27 

216 

324 

4^2 

486 

29  14 

28 

224 

336 

448 

504 

30  16 

29 

232 

348 

464 

31  18 

30 

240 

360 

480 

33 

31 

248 

372 

496 

34   2 

32 

256 

384 

512 

35   4 

33 

264 

396 

628 

36   6 

34 

272 

408 

544 

37   8 

35 

280 

420 

560 

38  10 

36 

288 

432 

576 

39  12 

37 

296 

444 

592 

40  14 

38 

304 

456 

608- 

41  16 

39 

312 

468 

42  18 

40 

320 

480 

44 

Example. — How  many  reams  will  be  required  for  a  j2mo  book  con- 
taining 408  pages?  Find  the  number  of  pages  (408)  in  the  i2mo  col- 
umn; in  the  outer  column  on  the  left  of  the  table  the  number  of  forms 
is  seen,  and  in  the  outer  column  on  the  right  the  quantity  of  paper 
required  is  given. 


Note.,— 28  sheets  to  each  form  is  allowed  for  wastage. 


OF  Depreciations. 


45 


Table  of  Measurement  for  Brussels  Carpets. 

The  following  table  has  been  carefully  calculated  and  may  be  relied 
upon  as  correct,  and  adjusters  will  find  it  of  great  assistance  in  arriving 
at  the  number  of  yai^s  of  Brussels  carpeting  on  a  room  of  any  given  size  : 


Size. 

Breadths.  Yards. 

Size 

Breadths.  Yards. 

ft. 

in.    ft. 

in. 

ft.  in.   ft.  in. 

9 

X   9 

4   ...  12 

1') 

X  19 

7}  ...47} 

9 

X  10 

6 

4   ...  14 

16 

X  20 

7}  ...50 

9 

X  12 

4   ...  16 

16 

X  21 

7}  ...  52} 

9 

X  13 

6 

4   ...  18 

16 

X  22 

7}   ...  55 

9 

X  15 

4  ...  20 

16 

X  23 

7}   ...  57} 

9 

X  16 

6 

4   ...  22 

16 

X  24 

7}  ...  60 

9 

X  18 

4   ...  24 

17 

X  15 

8   ...  40 

10 

X  9 

4J  ...  13} 

17 

X  16 

8   ...  42} 

10 

X  10 

6 

H   ...  15i 

17 

X  17 

8   ...  45} 

10 

X  12 

4}  ...  18 

17 

X  18 

8   ...48 

10 

X  13 

6 

4J  ...  20i 

17 

X  19 

8   ...  50f 

10 

X  15 

4}  ...22} 

17 

X  20 

8   ...  53} 

10 

X  16 

6 

4}  ...  24J 

17 

X  21 

•  8   ...  56 

10 

6  X  10 

6 

5   ...17} 

17 

X  22 

8   ...  58f 

10 

6  X  12 

5   ...  20 

17 

X  23 

8   ...  61} 

10 

6  X  13 

6 

5   ..  22} 

17 

X  24 

8   ...  64 

10 

6  X  15 

5   ...  25 

18 

X  15 

8    ...  40 

10 

6  X  16 

6 

5   ...  27} 

18 

X  16 

8   ...  42} 

10 

6  X  18 

5   ...  30 

18 

X  17 

8   ...  45} 

12 

X  12 

5}  ...22 

18 

X  18 

8   ...  48 

12 

X  13 

6 

5}  ...  24J 

18 

X  19 

8   ...  50f 

12 

X  15 

5}  ...27} 

18 

X  20 

8   ...  53} 

12 

X  16 

6 

5}  ...  301- 

18 

X  21 

8   ...56 

12 

X  18 

5}  ...  33 

18 

X  22 

8   ...  58f 

12 

X  19 

6 

5}  ...35} 

18 

X  23 

8   ...  61} 

13 

6  X  13 

6 

6   ...27 

18 

X  24 

8   ...  64 

13 

6  X  15 

6   ...  30 

19 

X  15 

8}   ...  42} 

13 

6  X  16 

6 

6   ...  33 

19 

X  16 

8}   ....  45} 

13 

6  X  18 

6   ...  36 

19 

X  17 

8}   ....  48i 

13 

6  X  19 

6 

6   ...  39 

19 

X  18 

8}   ...  51 

13 

6  X  21 

6   ...  42 

19 

X  19 

8}   ...  53| 

14 

X  14 

6}  ...30} 

19 

X  20 

8}   ...  56f 

14 

X  15 

6}  ...  32} 

19 

X  21 

8}   ...  59} 

14 

X  16 

6}  ...  34f  . 

19 

X  22 

8}   ....  62} 

14 

X  17 

6}  ...  37 

19 

X  23 

8}   ...  65J 

14 

X  18 

6}  ...  39 

19 

X  24 

8}   ....  68 

14 

X  19 

6}  ...4H 

20 

X  15 

9   ...  45 

14 

X  20 

6}  ...43} 

20 

X  16 

9    ...  48 

14 

X  21 

6}  ...45} 

20 

X  17 

9    ...  61 

15 

X  14 

7   ...  32f 

20 

X  18 

9    ...  54 

15 

X  15 

7   ...  35 

20 

X  19 

9    ...  57 

15 

X  16 

7   ...  37} 

20 

X  20 

9    ...  60 

15 

X  17 

7   ...  39t 

20 

X  21 

9   ...  63 

15 

X  18 

7   ...  42 

20 

A  22 

9   ...  66 

15 

X  19 

7   ...  44} 

20 

X  23 

9   ...  69 

15 

X  20 

7   ...  46| 

20 

X  24 

9   ....  72 

15 

X  21 

7   ...  49 

21 

X  15 

9}   ...  47} 

15 

X  22 

7   ...  51} 

2] 

X  16 

9}   ...  50f 

15 

X  23 

7   ...  53f 

21 

X  17 

9}   ....  53f 

15 

X  24 

7   ...  56 

21 

X  18 

9}   ....  57 

16 

X  15 

7}  ...  37} 

21 

X  19 

9}   ...  60J 

16 

x  16 

7}  ...  40f 

21 

X  20 

9}   ....  63} 

16 

X  17 

7}  ...  42'j 

21 

X  21 

9}   ....  66} 

16 

X  18 

7}  ...45 

46  Tiffany's  Digest 


Estimating:  Profits. 

PRofits  are  defined  by  Webster  to  be  the  excess  of  value  received 
from  the  sale  of  merchandise  over  its  cost.  It  will  therefore  be 
apparent  that  in  order  to  ascertain  the  profit* received,  it  will  be 
necessary  to  find  the  actual  cost  of  the  merchandise  and  then  deduct 
the  cost  from  the  selling  price,  and  the  remainder  will  be  the  profit. 
There  are  various  ways  of  estimating  profits,  and  the  following  may 
be  of  assistance : 

Rule.— Divide  the  gross  sales  by  1.  (one  dollar),  plus  the  rate  per  cent,  of 
profit  (as  agreed  upon),  and  the  quotient  will  be  present  value  or  net  cost  of  goods 
sold,  then  deduct  net  cost  of  goods  sold  from  gross  sales,  and  the  remainder 
will  be  the  profit. 

This  result  may  also  be  obtained  by  the  use  of  aliquot  percentages. 
One  quantity  or  number  is  said  to  be  an  aliquot  part  of  another  when 
it  is  contained  in  or  will  divide  the  other  an  exact  number  of  times 
without  any  remainder.  An  aliquant  number  or  part  is  one  that  is 
not  contained  in  or  will  not  divide  the  other  without  a  remainder, 
Eule  for  ascertaining  the  divisor  of  aliquot  parts  of  100  : 
Rule.— Add  the  percentage  named  to  100,  and  then  divide  the  suin  thus 
obtained  by  the  percentage  given,  and  the  dividend  will  be  the  number  by  which 
to  divide  the  amount  of  sales  to  ascertain  the  profit. 

Rule  for  ascertaining  profits  by  aliquot  percentages  : 

Rule.— Divide  the  total  amount  of  sales  by  the  divisor  obtained,  by  the  rule 
given  above,  and  the  quotient  will  be  the  profits  on  the  sales;  then  to  ascertain 
net  cost  subtract  the  profits  from  amount  of  sales,  and  the  remainder  will  be  net 
cost  or  present  value. 

The  following  table  of  aliquot  parts  of  100  has  been  obtained  by 
following  the  rule  given  above,  and  will  undoubtedly  prove  of 
assistance: 

TABLE  OF  ALIQUOT  PERCENTAGES  OF  100. 

1.  is  the  1-lOOth,  divide  by  101 
1.25  isthel-80th,  divide  by  81 
1.5625  is  the  l-64th,    divide  by   65 

2.  is  the  l-50th,  divide  by  51 
.".0833  is  the  l-48th,  divide  by  49 
iJ.50  is  the  l-40th,  divide  by  41 
3.125   isthel-32nd,   divide  by   33 

4.  isthel-25th,    divide  by   26 

5.  isthel-20th,    divide  by   21 

The  aliquant  process  is  similiar  to  and  is  in  reality  nothing  more  or 
less  than  the  old  rule  for  ascertaining  present  value: 

Rule.— Divide  the  amount  of  sales  by  1.  (one  dollar),  plus  the  rate  per  cent, 
expressed  decimally,  and  the  quotient  will  be  the  present  value  or  cost  of  the 
merchandise;  then  to  ascertain  profits,  it  will  be  necessary  to  subtract  the  cost 
from  the  amount  of  sales,  and  the  remainder  will  be  the  profits. 

ALIQUOT  PARTS  OF  ONE  DOLLAR. 


6.25     isthel-16th,  divide  by  17 

8.333   isthel-12th.  divide  by  13 

10.       is  the  MOth,  divide  by  11 

12.50   is  the  l-8th,  divide  by  9 

16-666  is  the  l-6th,  divide  by  7 

20.       is  the  l-5th,  divide  by  6 

25.       is  the  l-4th,  divide  by  5 

33.333  is  the  l-3d,  divide  by  4 

50.       is  the  1-2,  divide  by  3 


50  cents  equal 3^  of  one  dollar. 

•  SS}i  cents  equal /^  of  one  dollar. 

25  cents  equal K  of  one  dollar. 

20  cents  equal 1-5  of  one  dollar. 

16%  cents  equal >^  of  one  dollar. 


12 J^  cents  equal 3^  of  one  dollar. 

10  cents  equal 1-10  of  one  dollar. 

SVs  cents  equal 1-12  of  one  dollar. 

6^4  cents  equal 1-16  of  one  dollar. 

5  cents  equal 1-20  of  one  dollar. 


NEW   YORK  CURRENCY  (OLD  STYLE). 

4  shillings  equal %  of  one  dollar.    I    1  shiPg,  4  pence,  equal  %  of  one  dollar. 

2  shirgs,  8  pence,  equal  ^  of  one  dollar.        1  shilling  equals ^  of  one  dollar. 

1  shiPg,  6  pence,  ean**^  i^  of  one  dollar.    I    6  pence  equal 1-10  of  one  dollar. 

ALIQTTOT  PARTS  OF  A  TON. 

10  cwt.  equal >^  of  a  ton.    |    2  cwt.,  2  qrs.,  equal J4  of  one  ton. 

6  cwt.  equal M  of  a  ton.       2  cwt.  equal 1-10  of  a  ton. 

4  cwt.  equal 1-5  of  a  ton.    I    1  cwt.  equal 1-20  of  a  ton. 

ALIQUOT  PARTS  OF  A  POUND  AVOIRDUPOIS. 

8  ounces  equal ^  of  a  pound.    I    2  ounces  equal K  of  a  pound. 

4  ounces  equal J^  of  a  pound.    I    1  ounce  equals 1-16  of  a  pound. 


OF  Depreciations.  47 

Interest. 

Interest  is  commonly  defined  to  be  a  compensation  for  tlie  use  of 
money  or  value,  though  literally  it  is  the  use  of  money. 

The  amount  received  or  paid  for  interest  is  usually  a  percentage  on 
the  amount  used,  and  is  either  fixed  by  contract  or  by  statute.  Per 
CENT,  signifies  by  the  hundred  and  implies,  in  interest,  so  many 
cents  on  the  hundred  cents,  or  so  many  dollars  on  the  hundred  dollars, 
etc.  The  usual  custom  is  to  reckon  interest  by  the  3^ear,  but  it  is 
better  to  express  the  time  in  the  note  or  other  instrument,  as  it  is  not 
necessarily  understood.  The  following  simple  rule  for  calculating 
interest  at  6  per  cent,  will  be  of  assistance. 

Call  every  year  .06,  every  two  months  .01,  every  six  days  .001,  and 
any  less  days  sixths  of  one  mill;  then  to  ascertain  the  interest: 

Rule.— Multiply  the  principal  by  the  rate  per  cent,  expressed  decinially;  or, 
cut  off  two  figures  from  the  right  of  dollars  in  the  principal  by  a  decimal  point, 
and  the  result  will  be  the  interest  for  60  days;  then  multiply  this  result  by  one- 
half  the  number  of  months  required,  to  which  add  for  days  that  proportion  of 
the  interest  for  60  days,  which  the  given  number  of  days  is  of  60. 
Interest  Rules. 

To  find  the  interest  on  any  sum  at  3,  4,  5,  6,  7J,  and  10  per  cent, 
for  one  month: 

At  3  per  cent,  remove  the  decimal  point  two  places  to  the  left, 
divide  by  4  and  the  quotient  will  be  the  interest  for  one  month. 

At  4  per  cent,  remove  the  decimal  point  two  places  to  the  left, 
divide  by  3  and  the  quotient  will  be  the  interest  for  one  month. 

At  5  per  cent,  remove  the  decimal  point  one  place  to  the  left, 
divide  by  24  and  the  quotient  will  be  the  interest  for  one  month. 

At  6  per  cent,  remove  the  decimal  point  two  places  to  the  left, 
divide  by  2  and  the  quotient  will  be  the  interest  for  one  month. 

At  7j  per  cent,  remove  the  decimal  point  one  place  to  the  left, 
divide  by  16  and  the  quotient  will  be  the  interest  for  one  month. 

At  8  per  cent,  remove  the  decimal  point  one  place  to  the  left, 
divide  by  15  and  the  quotient  will  be  the  interest  for  one  month. 

At  10  per  cent,  remove  the  decimal  point  one  place  to  the  left, 
divide  by  12  and  the  quotient  will  be  the  interest  for  one  month. 

The  following  rules  are  in  general  use  among  business  men,  and 
may  prove  of  assistance  in  calculating  interest: 

Rule.— Multiply  the  amount  of  the  note  or  other  instrument  by  the  number 
of  days  before  it  becomes  due,  point  off  the  right  hand  figure,  and  divide  by  the 
numbers  stated  in  the  following  table: 


4  Per  cent,  divide  by 9 

5  Per  cent,  divide  by 72 

6  Per  cent,  divide  by 6 

8  Per  cent,  divide  by 45 

9  Per  cent,  divide  by 4 


10  Per  cent,  divide  by 36 

12  Pef  cent,  divide  by 3 

15  Per  cent,  divide  by 24 

18  Per  cent,  divide  by 2 

20  Per  cent,  divide  by 18 


The  rule  for  casting  interest,  when  partial  payments  have  been 
made,  is  to  apply  the  payment,  in  the  first  place,  to  the  discharge  of 
the  interest  then  due.  If  the  payment  exceeds  the  interest,  the  surplus 
goes  towards  discharging  the  principal,  and  the  subsequent  interest  is 
to  be  computed  on  the  balance  of  the  principal  remaining  due.  If  the 
payment  is  less  than  the  interest,  the  surplus  of  interest  must  not  be 
taken  to  augment  the  principal;  but  interest  continues  on  former 
principal  until  the  period  when  the  payments,  taken  together,  exceed  the 
interest  due,  and  then  the  surplus  is  to  be  applied  tow^ards  discharging 
the  principal,  and  interest  is  to  be  computed  on  the  balance. 
Discount. 

Discount  is  an  allowance  made  for  the  payment  of  money  before 
it  becomes  due,  and  is  either  the  interest  on  the  debt  for  the  time, 
which  is  called  true  discount,  or  upon  such  a  sum  as  will  amount  to 
the  face  of  the  debt  when  due,  which  is  called  bank  discount.  It  will 
be  observed  that  by  true  discount  the  interest  is  considered  due  when 
the  debt  is  due,  but  by  bank  or  business  discount  it  is  considered  due 
when  the  note  is  discounted. 


48  Tiffany's  Digest 


Discount— Continued. 

Commercial  discount  is  a  per  cent,  deducted  from  a  price  or  from 
the  face  of  a  bill  without  reference  to  time. 

Bank  DiscouNr  Rule.— Add  three  days  to  the  time  specified  (unless  other- 
wise stated)  and  compute  the  interest  on  the  debt  for  this  time,  accordmg  to  the 
rules  for  interest,  at  the  given  rate. 

Rule  for  Ascertaining  Face  op  Note  of  a  Required  Present  Value.— 
Divide  the  present  value  of  the  note  by  the  present  value  of  one  dollar,  reckoning 
for  the  same  time  at  the  same  rate  of  interest,  and  the  result  will  be  the  face  of 
tfce  note. 

Ligrhtningr  Calculator  or  Cross  Multiplication. 

This  system  is  not  generally  found  in  the  common  Arithmetic, 
but  it  is  very  simple,  and  when  once  understood  can  be  used  by  any 
one.  Any  number  of  figures  may  be,  by  this  method,  easily  multi- 
plied together  and  their  product  readily  ascertained. 

Illustration.— Desired  the  product  of  two  numbers  when  the  multiplicand 
«md  multiplier  contain  only  two  figures. 


Example.— What  is  the  product  of  36  multiplied  by  15  ?    Answer,  540. 

36 
15 


540  ^ 

Explanation.— Place  the  multiplier  under  the  multiplicand  in  the  usual 
manner,  then  multiply  as  follows:    5  times  6  equal  30,  set  down  the  cipher ;  5 
times  3  equal  15,  plus  3  equals  18,  and  once  6  is  6,  added  together,  18  and  6  equal 
24,  set  down  the  4;  once  3  is  3,  plus  2  equal  5,  set  down  the  5. 
6  X  5  =  30,  set  down  the  cipher. 
3X5  =  15+3  =  18. 
6  X  1  =  6+18  =  24,  set  down  the  4. 
3X1=  3+2  =  5. 
And  taking  the  right-hand  figure  each  time  we  have  the  product  540. 
If  the  multiplicand  and  multiplier  contain  each  three  figures  the  result  may 
be  arrived  at  as  follows: 

Example.— What  is  the  product  of  672  multiplied  by  143?    Answer,  96096. 

672 
143 

96096 
Explanation:— 2  X  3  =  6,  set  down  the  6. 
7  X  3  =  21 

2X4  =  8+21  =  29,  set  down  the  9. 
6X3  =  18 
7X4  =  28 
2X1=2 

48  +  2  =  50,  set  down  the  cipher. 
6  X  4  =  24  +  5  =  29. 
67  X  1  =  67  +  29  =  96  or  96096. 
Another  Rule— when  the  units  figures  added  together  equal  10,  and  the  tens 
figures  are  the  same— is  as  follows;   Multiply  the  units  figures  together  and  set 
down  result,  then  add  one  to  the  tens  figures  of  the  multiplicand  and  multiply  by 
the  tens  figures  of  the  multiplier;  the  result  will  be  the  product. 

Example.— What  is  the  product  of  54  multiplied  by  56  ?    Answer,  3024. 

54 
56 

3024 
Another  Rule— to  find  the  product  of  two  numbers— is  to  square  the  mean 
and  substract  the  square  of  half  the  difference. 

Example.— What  is  the  product  of  44  multiplied  by  52?    Answer,  2288. 
52  —  44  =  8 
48  X  48  =  2304 
8-r-   2  =  4 
4  X    4  =  16 
2304  —  16  =  2288,  Answer. 

Contractions  in  Multiplication. 

The  following  may  be  of  service  in  shortening  the  work  of  multiplication. 
To  multiply  by  25     add  2  ciphers  and  divide  by  4. 
To  multiply  by  33^  add  2  ciphers  and  divide  by  3. 
To  multiply  by  125  add  3  ciphers  and  divide  by  8. 
To  multiply  by  175  add  2  ciphers  and  divide  by  5,  and  multiply  result  by  7. 


OF  Depreciations. 


49 


Table 

Showing  the  Number  of  Days  from  any  Day  of  one  Month  to 
THE  SAME  Day  of  any  other  Month  within  One  Year. 


January.... 
February.. 

March, 

April 

May 

June 

July 

August 

September 
October.... 
November. 
December.. 


Jan. 

Feb. 

Mar. 

Apr. 

May 

June 

July. 

Aug. 

Sep. 

Oct. 

Nov. 

365 

31 

69 

90 

120 

151 

181 

212 

243 

273 

304 

334 

365 

28 

69 

89 

120 

160 

181 

212 

242 

273 

306 

337 

365 

31 

61 

92 

122 

153 

184 

214 

245 

275 

306 

334 

365 

30 

61 

91 

122 

163 

183 

214 

245 

276 

304 

335 

365 

31 

61 

92 

123 

163 

184 

214 

245 

273 

304 

334 

366 

30 

61 

92 

122 

153 

184 

215 

243 

274 

304 

335 

365 

31 

62 

92 

123 

163 

184 

212 

243 

273 

304 

334 

365 

31 

61 

92 

122 

153 

181 

212 

242 

273 

303 

334 

365 

30 

61 

92 

123 

161 

182 

212 

243 

273 

304 

335 

365 

31 

61 

92 

120 

151 

181 

212 

242 

273 

304 

334 

365 

31 

62 

90 

121 

151 

182 

212 

243 

274 

304 

335 

Dec. 
334 

303 

275 

244 

214 

183 

163 

122 

91 

61 

30 

365 


The  above  table  has  been  in  common  use  for  twenty-five  years  or  more 
and  may  be  found  in  * 'Crittenden's  Bookkeeping,"  published  in  1857,  as 
well  as  many  other  works  issued  about  that  time,  and  is  acknowledged 
by  all  writers  of  that  date  to  have  been  common  property. 

Example  of  Use  of  Table. — Suppose  it  is  required  to  ascertain  the 
number  of  days  from  July  5  to  March  27.  We  turn  to  the  table  and  find 
in  the  side  column  July,  then  the  month  of  March  at  the  top,  and  at  a 
glance  we  ascertain  that  from  July  5  to  March  5  is  243  days,  to  which 
we  add  the  number  of  days  intervening  between  March  5  and  March  27 
viz.,  22,  and  the  sum  is  265,  which  is  the  number  of  days  between  the 
5th  day  of  July  and  the  27th  day  of  March  following.  If  the  dates  are 
reversed,  and  it  is  desired  to  find  the  number  of  days  from  July  27  to 
March  5  by  the  same  process,  we  having  ascertained  that  from  July  27  to 
March  27  is  243  days,  we  would  deduct  the  number  of  days  between 
March  5  and  March  27,  namely,  22  from  243,  and  the  remainder  would 
be  221,  which  would  be  the  number  of  days  from  July  27  to  March  5, 
next  ensuing.  If  leap  year  of  February  29  be  included  between  the 
given  dates,  add  i  to  the  result. 


50 


Tiffany's  Digest 


Tables  for  Reference. 
UNITY. 


12  units  make 1  dozen. 

20  units  make 1  score. 


12  dozen  make x  gross. 

12  gross  make 1  great 


PAPER. 


24     sheets  make 1  quire. 

103^  quires  make 1  token. 

20     quires  make 1  ream. 


2  reams  make 1  bundle. 

5  bundles  make 1  bale. 


FOLDED  SHEETS. 


Folio,     1  fold,  2  leaves 4  pages. 

Quarto,  2  folds,  4  leaves 8  pages. 

Octavo,  4  folds,  8  leaves 16  pages. 

12mo.,     6  folds,- 12  leaves 24  pages. 


16mo.,   8  folds,  16  leaves 32  pages. 

18mo.,    9  folds,  18  leaves 36  pages. 

24mo.,  12  folds,  24  leaves 48  pages. 

32mo.,  16  folds,  32  leaves 64  pages. 


SIZE  OF  SHEETS. 


Flat  Letter 10  x  16 

Flat  Fools  Cap 13  x  16 

Flat  Cap 14  X  17 

Legal  Cap 13  x  16 

Crown 15x19 

Double  Flat  Letter. 16  x  20 

Demy 16  x  21 

Double  Demy 21  x  32 

Folio  Post 17  X  22 

Cardboard  (allowing  %  inch  for 

trimming ) 22  x  28 

Check  Folio  (Royal) 19  x  24 

Extra  Size  Folio 19  x  23 

Double  Cap 17  x  28 


Medium,  writing 18  x  23 

Mediimi,  printing 18  x  24 

Double  Medium 23  x  36 

Regular  Bank 19  x  24 

Double  Royal 24  x  38 

Super  Royal 20  x  28 

Elephant 23  x  28 

Double  Elephant 27  x  40 

Columbier 23  x  34 

Imperial 22  x  30 

Imperial 22  x  32 

Book 24  X  36 

Atlas 26x33 

Antiquarian 31  x  53 


The  size  of  the  paper  used  will  indicate  the  dimensions  of  the  folded  sheets, 
Royal,  Octavo,  Crown,  Quarto,  Medium,  Folio,  etc.,  etc.,  etc. 

DRAWING  PAPER.— Sizes. 


Cap 13    X  16     inches. 

Demy 19Kx  153^  inches. 

Medium 22    x  18     inches. 

Royal 24    x  19     inches. 

Super  Royal 27    x  19     inches. 

Elephant 37Mx  22iX  inches. 

Imperial 29    x  215^  inches. 


Columbier 33^x  23  inches. 

Atlas 33  x26  inches. 

Theorem 34  x  28  inches. 

Double  Elephant 40  x  26  inches. 

Antiquarian  52  x  31  inches. 

Emperor 40  x  60  inches. 

Uncle  Sam 48  xl20  inches. 


COPYING. 

75  words  make 1  folio  sheet  of  Common  Law. 

90  words  make 1  folio  sheet  of  Chancery. 

ALE  OR  BEER  MEASURE. 

Milk,  cider,  vinegar  and  other  cheap  articles  are  sold  in  small  quantities  by 
this  measure.    Milk  in  many  places  is  also  sold  by  Wine  Measure. 

2     Pints  make 1  Quart. 

4     Quarts  make 1  Gallon. 

9     GaUons  make 1  Firkin. 

2     Firkins  or  18  Gallons  make 1  Kilderkin. 

2     Kilderkins  or  36  Gallons  make 1  Barrel, 

I'U  Barrels  or  54  Gallons  make 1  Hogshead. 

VA  Hogsheadsor  72  Gallons  make 1  Puncheon. 

1>|  Puncheons  or  108  Gallons  make 1  Butt. 


APOTHECARIES'  MEASURE. 

20  grains  make 1  scruple.    I     8  drachms  make 1  ounce. 

3  scruples  make..'. 1  drachm.   |    12  ounces  make 1  pound. 


ARCHITECTS'  OR  BXnLDERS'  MEASURE. 

This  measure  is  used  in  measuring  surface  painting,  plastering,  brick  work, 
shingles  and  other  roofing,  etc.,  or  any  surface  having  length  o^  breadth. 

144  square  inches  make 1  square  foot. 

9  square  feet  (3x3)  make 1  square  yard. 

10  feet  square  (lOx  10)  make (100  ft.)  1  squara 


OF  Dfpreciations.  51 


Tables  for  Reference  —  Continued. 
AVOIRDUPOIS  MEASURE. 

The  standard  Avoirdupois  pound  is  of  the  weight  27.7015  cubic  inches  of 
distilled  water  weighed  in  air  39.°83,  the  barometer  at  thirty  inches;  one  cubic 
inch  of  such  water  weighs  252.6937  grains,  and  one  cubic  foot  weighs  very  nearly 
1000  ounces.  In  the  early  days  of  this  country,  112  pounds  were  reckoned  as 
a  hundred  weight,  but  now  custom,  together  with  the  laws  of  most  of  the  states, 
have  fixed  the  standard  of  a  hundred  weight  at  100  pounds  Avoirdupois,  but  the 
United  States  custom  authorities  still  retain  the  old  EngUsh  system,  and  allow 
twenty-eight  pounds  to  the  quarter  and  112  pounds  to  the  hundred  weight.  All 
merchandise  which  goes  by  weight  passing  through  the  Custom  House,  and  on 
which  duties  are  paid  is  reckoned  according  to  the  old  standard.  Coal  dealers 
always  buy  their  coal  by  the  old  weight  of  2240  pounds  to  the  ton,  but  they  sell 
according  to  the  new  system  and  allow  only  2000  pounds  to  the  ton.  The  former 
is  called  gross  ton,  and  the  latter  net  ton. 

All  course  articles  of  merchandise,  such  as  hay,  grain,  coal,  chandler's  ware, 
.and  all  metals  except  gold  and  silver  are  weighed  by  this  measure. 


214  stone  make 1  bushel. 

8  pigs  make 1  bushel. 

62  pounds  fine  salt 1  bushel. 

75  pounds  common  salt 1  f  other. 

85  pounds  coarse  salt 1  pig. 

240  pounds=l  cask  of  lime. 
300  pounds==l  cask  of  cement. 
100  pounds  make  1  cask  of  raisins. 
280  pounds  make  1  barrel  of  the  N.  Y. 
State  Salt  works. 


16  drams  make 1  ounce. 

16  ounces  make 1  pound. 

28  pounds  make ■ 1  quarter. 

100  pounds  make 1  cwt. 

20  hundred  weight 1  ton  net. 

112  pounds  make 1  cwt.  gross. 

2240  pounds  make 1  ton  gross. 

56  poimds 1  Firkin. 

100  pounds  Fish 1  quintal. 

196  pounds  make 1  bbl.  Flour. 

200  pounds  make  1  bbl.  pork  or  beef. 
14  pounds  iron  or  lead ...  1  stone. 

1  ounce  avoirdupois  equals  18  pwt.  b^  grs.  Troy,  or  4373^  grains. 
1  pound  avoirdupois  equals  14  ounces  11  pwts.  16  grs.  Troy,  or  7000  grains. 

CIRCULAR  MEASURE. 
Used  in  Measuring  Latitude  and  Longitude. 

60  seconds  make 1  minute. 

60  minutes  make 1  degree. 

30  degrees  make 1  sign. 

360  degrees  make 1  circle. 

CLOTH  MEASURE. 
This  measure  was  formerly  used  in  buying  and  selling  Cloth,  Ribbons,  etc.  The 
standard  yard  and  fractional  parts  thereof  are  now  in  general  use  in  this  country. 

2^  inches  make 1  nail. 

4     nails  (9  inches)  make 1  quarter. 

4  quarters  make .• 1  yard. 

3     quarters,  or  27  inches,  make 1  Ell  Flemish. 

5  quarters,  or  45  inches,  make 1  Ell  English. 

6  quarters,  or  34  inches  make 1  Ell  French. 

3714  inches  made 1  Ell  Scotch. 

CUBIC  OR  SOLID  IVIEASURE. 

SOLID  BODIES,. 

Cubic  measure  is  used  for  measuring  stone,  timber,  earth,  capacity  of  rooms, 
ships,  and  such  other  things  as  have  length,  breadth  and  thickness. 

TABLE. 

1728  cubic  inches  make 1  cubic  foot. 

27  cubic  feet  make 1  cubic  yard. 

40  cubic  feet  of  round  timber I  ^  ^ 

50  cubic  feet  of  hewn  timber )  ^  '^""• 

42  solid  feet  make 1  ton  of  shipping. 

8  cord  feet  or K         ,  , 

128  cubic  feet P  ^^^^  ^^  °<^^- 

24^  cubic  feet  of  stone  make 1  perch. 

A  cord  of  wood  is  a  pile  4  feet  high  and  8  feet  long. 

1  cubic  foot  makes - four-fifths  of  a  bushel. 

64  cubic  inch  (2x4x8)  make. 1  brick. 

16  cubic  feet  (2x2x4)  make 1  cord  foot. 

128  cubic  feet  (4x4x8)  make 1  cord  wood. 

The  weight  of  anthracite  coal  per  cubic  foot  varies  with  the  different  qualities. 
Lackawanna  coal  weighs  48.89  pounds  per  cubic  foot ;  Lehigh,  55.32  pounds. 
There  are  45.8  cubic  feet  in  a  ton  of  Lackawanna,  and  40.5  cubic  feet  in  a  ton  of 
Lehigh. 

1  ton  of  6  inch  granite  paving  will  cover 1     superficial  yards. 

1  ton  of  7  inch  granite  paving  will  cover S}4  superficial  yards. 

1  ton  of  8  inch  granite  paving  will  cover 3     superficial  yards. 

1  ton  of  9  inch  granite  paving  will  cover 2 V^  superficial  yards. 

1  ton  of  pebble  paving  will  cover 4  to  41^  superficial  yards. 

1  ton  of  rag  stone  paving  will  cover 5  to  5)^  superficial  yards. 


52  Tiffany's  Digest 


Tables  for  Reference  —  Continued. 

DRY  MEASURE. 
Used  to  measure  all  dry  articles,  such  as  Grain,  Coal,  Salt,  Fruit,  etc. 

2  pints  make 1  quart— 67.2  cubic  inches. 

4  quarts  make 1  gallon— 268.8  cubic  inches. 

2  gallons  make 1  peck— 537.6  cubic  inches. 

4  pecks  make 1  bushel— 2150.4  cubic  inches. 

36  bushels  make 1  chaldron  of  coal  57.25  cubic  feet- 

4  bushels  in  England  make 1  coom 

2  cooms  in  England  make 1  quarter. 

5  quarters  in  England  make 1  wey. 

2  weys  in  England  make 1  last. 

The  standard  bushel  of  the  United  States  is  the  Winchester  bushel  of  England. 
It  is  a  circular  measure  18}4  inches  in  diameter  and  8  inches  deep,  and  contains 
nearly  2150.42  cubic  inches. 

It  contains  77.627413  Avoirdupois  poimds  of  distilled  water  at  its  maximum 
density. 

A  gallon  dry  measure  contains  268.8. cubic  inches. 

In  purchasing  anthracite  coal  20  bushels  are  generally  called  a  ton. 

FLUID  MEASURE. 

60  minims make  1  drachm.    I    16  ounces make  1  pint. 

8  drachms make  1  ounce.       |     8  pints make  1  gallon. 

LAND  MEASURE  OR  SQUARE  MEASURE. 
Used  in  Measuring  Surfaces. 

144  square  inches  make 1  square  foot. 

9  square  foot  make 1  square  yard. 

30  5^  square  yards,  272^4!  square  inches  make 1  square  rod  or  perch. 

40  square  rods  or  perches  make 1  square  rood. 

4  square  roods  or  10  square  chains  make 1  acre. 

640  acres  make 1  square  mile  or  section. 

220  X  198  feet  square  or  43,560  square  feet  make 1  acre. 

36  square  miles  (6  miles  square)  make 1  township. 

LINEAR  MEASURE  OR  MEASURES  OF  LENGTH. 
Used  in  Measuring  Distances  where  length  only  is  considered. 


3   barleycorns   or  12  lines 

make 1  inch. 

12  inches  make 1  foot. 

3  feet  make 1  yard. 

5}4  yards  or  16^4  feet  make.  1  rod. 
40  rods  make 1  furlong. 


8  furlongs  make 1  mile. 

3  miles  make 1  league. 

69 .  77  statute  or  60geo- 1  1  degree  on  the 

graphical  miles. .  f    equator. 
360  degrees  the  circumference  of  the 
earth. 


The  United  States  of  measure  is  a  brass  rod,  which,  at  the  temperature  of  32°, 
is  a  standard  yard— 3  feet  or  36  inches. 

MISCELLANEOUS  MEASURES. 

3  inches  make 1  palm.  28  inches  make  nearly  1  sacred  cubit. 

4  inches  make 1  hand.  28  inches  make 1  pace. 

9  inches  make .1  span.  3  feet  make 1  yard. 

12  inches  make 1  foot.  6  feet  make 1  fathom. 

3.2809  inches  make 1  metre.  120  fathoms  make 1  cable. 

18  inches  make 1  cubit.  3  feet  make 1  pace. 

A  hair's  breadth  is  .02083  or  ^V  part  of  an  inch. 
1  yard  is  .000568  of  a  mile. 
1  mch  is  .0000158  of  a  mile. 

SHOEMAKERS'  MEASURE. 
Number  1  is  4.125  inches  in  length,  and  every  succeeding  number  is  .333  of  an 
inch.    There  are  28  numbers  or  divisions  in  two  series  of  numbers,  to-wit: 
1  to  13  and  1  to  15. 

SURVEYOR'S  LONG  MEASURE. 
Used  by  Civil  Engineers,  Surveyors,  ete. 
The  Surveyors  or  Gunter's  Chain  is  generally  used  in  surveying  land.    It  is 
66  feet  or  4  poles  in  length  and  is  divided  into  100  links. 

Engineers  commonly  use  a  chain  or  measuring  tape  100  feet  long. 

7  \wu  inches  make 1  link.      I     4  rods  or  100  links  make 1  chain. 

25  links  make 1  rod.       1    80  chains  make 1  mile. 

SURVEYOR'S  SQUARE  MEASURE. 

625  square  links  make 1  pole. 

16,poles  make 1  square  chain. 

10  square  chains  make 1  acre. 

640  acres  make 1  square  mile. 

36  square  miles  (6  miles  square)  make 1  township. 


OF  Depreciations.  53 


Tables  for  Reference.  —  Continued. 

TROY   MEASURE. 

For  weighing  Gold,  Silver  and  Precious  Stones. 

24  grains  make 1  pennyweight. 

20  pennyweights  make 1  ounce. 

12  ounces  make 1  poimd. 

The  standard  Troy  pound  is  the  weight  of  22.79437  cubic  inches  of  distilled 
water,  and  is  less  than  the  pound  Avoirdupois. 

The  Troy  pound  is  the  one  adopted  by  the  Mint  at  Philadelphia  and  elsewhere, 
and  may  be  regarded  as  the  standard  of  weight.    The  following  Tables  show  the 
formula  of  Troy  weight,  and  the  difference  between  Troy  and  Avoirdupois  weights: 
The  Troy  pound  contains  — 

5670  grains  equal  to 240  pwt.  equal  to  12  ounces  =  1  lb.  Troy 

480  grains  equal  to 20  pwt,  equal  to  1  ounce. 

24  grains  equal  to 1  pwt. 

The  difference  is  shown  as  follows  : 

7000  Troy  grains  make 1  pound   Avoirdupois. 

4373^  Troy  grains  make 1  ounce   Avoirdupois. 

175  Troy  ounces  make 192  ounces  Avoirdupois. 

175  Troy  pounds  make " 144  pounds  Avoirdupois. 

1  Troy  pound  makes 822857  pounds,  Avoirdupois. 

1  Avoirdupois  pound  makes 1.215278  pounds,  Troy. 

One  pound  Troy  is  equal  to  1  pint  Wine  Measure. 

WINE  OR  LIQUID  MEASURE. 

Wine,  spirits,  cider,  vinegar,  oil,  honey,  etc.,  are  measured  and  sold  by  this 
measure. 

The  standard  unit  for  measurement  of  liquids  adopted  by  the  U.  S.  Custom 
House  is  the  Wine  gallon,  231  cubic  inches,  and  contains  8.388822  Avoirdupois 
pounds,  or  58373.  Troy  grains  of  distilled  water. 

All  liquors  except  milk,  beer  and  ale  are  bought  and  sold  by  this  measure- 
ment. 

4  gills  make 1  pint. 

2  pints  make 1  quart. 

4  quarts  make 1  gallon. 

Zl}4  gallons  make 1  barrel. 

42  gallons  make 1  tierce. 

100  gallons  make 1  anker. 


18  gallons  make    1  runlet. 

63  gallons  make 1  hogshead. 

2  hogsheads  make 1  pipe  or  butt. 

2  pipes  or  4  hogsheads  I  ^  ^ 
make f  ^  ^^^• 

One  pint  Wine  Measure  is  equal  to  one  pound  Troy  weight. 

Wine,  beer  and  dry  measures,  and  all  measures  of  volume,  differ  from  the 
cubic  measure  only  in  the  unit  which  is  used  as  a  standard. 

The  English  Imperial  Wine  gallon  is  equal  to  about  1.2  times  the  Wine  gallon 
of  the  United  States.  The  Wine  gallon  of  the  United  States  contains  231  cubic 
inches. 

FLOOR,  WALL  AND  ROOF  MEASURE. 

To  find  the  number  of  square  yards  in  a  floor  or  wall: 

Rule,  —  Multiply  the  length  by  the  width  or  height  (in  feet)  and  divide  the 
product  by  9;  the  result  will  be  the  number  of  square  yards. 

Rule  to  find  Q,uantity  of  Linseed  Oil. 
To  ascertain  the  quantity  of  Linseed  Oil,  in  gallons,  from  a  given  number  of  lbs. 
Rule.  — Point  off  the  right  hand  figure  as  the  fraction  of  a  gallon  (7%  lbs. 
«qual  one  gallon),  thus:  349  lbs.  or  34  ,  9-73^;  then  divide  the  whole  number  un 
this  case  34,  ignoring  the  fraction)  by  3  and  add  the  quotient  to  the  dividend;  then 
reduce  the  fraction  to  fifteenths,  adding  to  the  result  thus  far  obtained,  and  the 
sum  of  the  whole  will  be  the  number  of  gallons  desired. 
Example.  —  Reduce  349  lbs.  linseed  oil  to  gallons: 
34  ,  9-73^ 
34  -J-  3  =  11 
34  +  11=45 
9-71^  =  if 

il  +  ^  =  !|orlr«5 
45 +  li»5  =  46i«5  gallons. 
The  principle  underlying  this  method  is  simply  this,  73^  or  7.5  is  %  of  a  whole 
number,  and  adding  y&  makes  it  a  whole  number. 

1  bushel  of  flaxseed  weighs  56  pounds,  and  yields  37  pounds  of  oil  cake, 
2  pounds  of  impurities  and  18  pounds  of  oil. 

Linseed  oil  weighs,  and  is  sold,  73^  pounds  to  the  gallon. 


64  Tiffany's  Digest 


Tables  for  Keference.  —  Continued. 
Rtile  to  find  Gross  and  Net  "Weight  and  Price  of  Hog-s. 

A  short  and  simple  method  for  finding  the  net  weight  or  price  of  hogs  when 
the  gross  weight  or  price  is  given,  and  vice  versa. 

Note.  —  It  is  generally  assumed  that  the  gross  weight  of  hogs,  diminished  by 
I  or  20  per  cent,  of  itself,  gives  the  net  weight,  and  the  net  weight  increased  by 
5^  or  25  per  cent,  of  itself  equals  the  gross  weight. 

Rule.  —  To  find  the  net  weight  or  gross  price  multiply  the  given  number  by 
.8  (tenths). 

Rule.  —  To  find  the  gross  weight  or  net  price  divide  the  given  number  bu 
.8  (tenths). 

MISCELLANEOUS  WEIGHTS  AND  MEASURES. 

1  stone  is  about        14  pounds. 

1  stone  of  wool  is 24  pounds. 

1  stone  of  butcher's  meat  is 8  pounds. 

1  cubic  foot  of  ordinary  anthracite  coal  is  about 55  pounds. 

1  cubic  foot  of  ordinary  bituminous  coal  is  about 50  pounds. 

1  cubic  foot  of  ordinary  Cumberland  coal  is  about 53  pounds. 

1  cubic  foot  of  ordinary  cannel  coal  is  about 50  pounds. 

1  cubic  foot  of  ordinary  charcoal  (hard  wood)  is  about 183^  pounds. 

1  cubic  foot  of  ordinary  charcoal  (pine  wood)  is  about 18  pounds. 

100  cubic  feet  of  stone  weighs  about 13000  pounds. 

100  cubic  feet  of  stone  is  reckoned 1  cord  of  stone, 

1  cord  Virginian  pine  is  about 2700  pounds. 

1  cord  Southern  pine  is  about 3300  pounds. 

34  cubic  feet  Mahogany  weigh — .1  ton. 

39  cubic  feet  Oak  or  Ash  weigh 1  ton. 

51  cubic  feet  Beech  weigh 1  ton.. 

60  cubic  feet  Elm  weigh -. . . .  1  ton. 

65  cubic  feet  Fir  weigh 1  ton. 

1  ton  of  coal  is  28  bushels 43.56  cubic  feet. 

1  ton  of  ice  is 43  cubic  feet. 

1  ton  of  freight  is » 40  cubic  feet. 

1  ton  of  round  timber  is 52.92  cubic  feet. 

1  ton  of  square  timber  is 50  cubic  feet. 

1  ton  of  shipping  timber  is 42  cubic  feet. 

1  cubic  foot  of  water  is 62.3  pounds. 

1  cubic  foot  of  plaster  paris  is 73.5  pounds. 

1  cubic  foot  of  mortar  is 98  pounds^ 

1  cubic  foot  of  brickwork  is 95  to  120  pounds. 

1  cubic  foot  of  sand  solid  is 112^^  pounds. 

1  cubic  yard  of  sand  is  about 3037  pounds. 

1  cubic  yard  of  common  soil  is  about 3429  i)Ounds. 

1  cubic  foot  of  sand  loose  is 95  pounds. 

1  cubic  foot  of  earth  loose  is 93%  pounds. 

1  cubic  foot  of  fire  brick  is 137  pounds. 

1  cubic  foot  of  mason  work  is 116  to  144  pounds. 

1  cubic  foot  of  sand  stone  is 148  pounds. 

1  cubic  foot  of  slate  is  178  pounds. 

1  cubic  foot  of  gravel  is 109  pounds. 

1  cubic  foot  of  cement  is 125  pounds. 

1  cubic  foot  of  mud  is 127  pounds. 

1  cubic  foot  of  common  clay  is 137  pounds.- 

1  cubic  foot  of  clay  and  stone  is 160  pounds^ 

1  cubic  foot  of  glass  is 165  pounds,. 

1  cubic  foot  of  granite  or  marble  is 170  to  180  poundsi. 

1  cubic  foot  of  limestone  is 172  pounds.. 

1  square  of  lead  is 7  to  10  pounds.^ 

1  butt  of  sherry  contains 108  gallons. 

1  pipe  of  port  contains 115  gallons. 

1  pipe  of  teneriff  e  contains 100  gallons. 

1  butt  of  malaga  contains 105  gallons. 

1  puncheon  of  Scotch  whisky  contains 110  to  130  gallons. 

1  puncheon  of  brandy  contains 110  to  120  gallons. 

1  puncheon  of  rum  contains 100  to  110  gallons. 

1  hogshead  of  brandy  contains 55  to  60  gallons. 

1  pipe  of  Maderia  contains 92  gallons. 

1  hogshead  of  claret  contains 46  gallons. 

A  hogshead  is  one-half,  a  quarter-cask  is  one-fourth,  and  an  octavo  is 
one-eighth  of  a  pipe,  butt  or  puncheon. 


OF  Depreciations.    ^  55 


FORMS  OF  BLANKS. 

The  following  Forms  are  samples  of  a  few  of  the  Insurance  Blank 
(copyrighted)  published  by  our  Honse,  and  used  in  the  adjustment  and 
settlement  of  fire  losses  : 

Form  441.         ASSURED'S  TRELIMINARY  STATEMENT  OF  LOSS. 

Value  of  Property  Insured  S To  the Insurance  Com- 
pany of. 

I"he  assured  under  Policy  No Renewal  No issued  at  the 

Agency  of  said  Company,  hereby  declares  that  the  actual  cash  value  of  the  property 

covered  by  said  policy,  immediately  preceding  the  fire,  which  occurred  on  the 

day of. ...18 ,  was Dollars,  and  more  specifically  stated  as 

f  )ilows,  viz.: 

Value  of ^ 

Value  of % 

Value  of % 

Value  of. % 

Value  of. ., % 

Value  of. % 

Total    -    -    -    $ 

Dated  at 

Assured. 

this day  of. 18 


BUILDER'S  ESTIMATE.— Short  Form. 


Having  carefully  and  accurately  examined  and  appraised  the  damage  by  fire  to  the 

property  of. we  hereby  report  that,  after  taking  into  consideration 

the  age,  condition  and  location  of  the  premises  previous  to  the  fire,  and  making  proper 
deductions  for  the  walls,  materials  and  portions  of  building  saved,  we  have  appraised  and 

determined  the  damage  to  be : Dollars. 

Witness  our  hands  this day  of.. 18 


Appraisers. 


Form  416.  ADJUSTERS'  AGREEMENT. 

Know  all  Men  hy  these  Presents,  That  it  is  mutually  agreed  between , 

of. party  of  the  first  part  and 

Insurance  Company  of. 

Insurance  Company  of. 

Insurance  Company  of. 

Insurance  Company  of. 

Insurance  Company  of. 

the  several  Insurance  Companies,  whose  signatures  are  hereto  attached  by 

their  adjuster-;,  parties  of  the  second  part,  witnesseth  that  the  total  amount  of  loss  or 

damage  sustained  by  said  party  of  the  first  part  by  reason  of  fire  on  the day  of 

A  D.,  18...,  is  adjusted  and  determined  to  be  the  sum  of. Dollars, 

as  follows:  on  building Dollars;  on  personal  property Dollars, 

that  the  total  amount  of  Insurance  thereon  is Dollars.  The  con- 
sideration of  this  agreement  being  the  avoidance  of  future  misunderstandings  or  litiga- 
tion as  to  the  amount  of  said  loss  or  damage.  It  is  further  understood  that  this  agreement 
is  without  reference  to  any  other  questions  or  matter  of  difference  within  the  terms  and 
conditions  of  the  several  Policies  of  Insurance  covering  thereon  other  than  that  of 
determining  the  amount  of  loss  or  damage  as  above  stated. 

Witness  our  hands  and  seals  at this day  of A.  D.  18^ 

[seal.] 

[seal.] 

Signed  and  Delivered  in  Presence  of  ^      [seal.] 

>     [seal.] 

j      [seal.] 

Iseal] 


56  »     Tiffany's  Digest 


Form  472.  BUILDER'S  ESTIMATE. 


Estimate  to  Re-build  the story building roof,  insured  unde* 

Poi of  the Agency  of  the Insurance  Company  of 

and  destroyed  by  fire 18         ,  as  mutually  agreed  upon  by 

a  carpenter,  selected  by  assured  and acting  for  the  Compan...in 

interest . 

DIMENSIONS   OF   BUILDING. 


..Stories by Posts ft.  Stories by Posts ft.,  Built  18 

..Stories by Posts ft.  Stories by .Posts ft.,  Built  18 


estimate    IK    DETAIL. 

Sills ft by Sills ft by.. 

Sills ft by Sills ft by.. 

Posts ft by Posts ft by.. 

Plates ft by Plates ft by.. 

Beams ft by Beams ft by.. 

Braces ft by Girts ft by.. 

Studding  ft by Studding ft by.. 

Studding ft by Rafters ft by.. 

Rafters ft by Rafters ft by.. 

Joist ft by Joist ft by.. 

Joist ft by 

Total  Bill  Timber,  long  stuff ft.  at 

Total  Bill  Timber,  short  stuff. ft.  at 

Framing  and  Raising linear  ft.  at 

Siding ft.  at 

Labor Squares,  at 

Sheathing - ft.  at 

Labor... ...Squares,  at 

Cornice ft.  at 

Moulding ft.  at 

Brackets at 

Cornice  Labor linear  ft.  at 

Roof  Boards ft.  at 

Shingles at 

Roof  Labor Squares,  at 

Tin — Slate — including  labor Squares,  at 

Flooring ft.  at 

Labor Squares,  at 

Flooring ft.  at 

Labor Squares,  at 

Ceiling  or  Wood  Partition ft.  at. 

Labor Squares,  at 

Base  and  Corner  Boards ft.  at 

Labor linear  ft.  at 

Plastering Coat  Work yards,  at . 

Painting Coat  Work yards,  at 

Paper  and  Hanging rolls,  at 

Spouting ft.  at 

Doors ft..  ..in.,  by ft in.,  frames,  casings  and  trimmings at 

Doors ft in.,  by ft in.,  frames,  casings  and  trimmings at 

Doors — Folding  or  Sliding,  frames,  casings  and  trimmings at 

Windows Lights by frames,  casing  and  trimmings at , 

Windows Lights by frames,  casing  and  trimmi-ngs at 

Window  Blinds,  Hanging  and  Painting  Complete at 

Inside  Blinds,  Hanging  and  Painting  Complete at 

Chimneys ft.  at 

Stairs Steps,  labor  and  material at 

Stairs Steps,  labor  and  material at 

Pantry by labor  and  material at 

Closets labor  and  material at 

Porch ft.  at 

Nails ke| 

Brick — laid  in  wall.. 


1: 


Stone  Window  Sills — including  setting at.. 

Stone,  Iron  Window  Caps — including  setting ^t.. 

Total  Cost,  new 

Depreciation 


Total  amount  of  loss  and  damage $ 

Signed  this day  of. 18 

' >  Builders. 


OF  Depreciations.  57 


Form  443.  BUILDER'S   PROPOSAL    FOR    REPAIRS. 

18 


have  carefully  examined  the  damage  to Building  situate , 

and  insured  under  and  by  Policy  No of  the Insurance  Company, 

of. issued  at  its Agency,  and  will  repair  the  building 

to  the  entire  satisfaction  of  the  owner  for  the  sum  of. Dollars. 

It  being  understood  and  agreed  that,  in  case proposal  is  accepted,  the  certificate  of  the 

owner  of. acceptance  of  the  repairs,  is  to  be  obtained  before  any  money  shall  be  due 

from  said  Company hereby  also  agree  to  give  good  and  satisfactory  bonds  for  the 

performance  of  the  work  if  required.     Said  Ccgnpany  has  the  privilege  of  accepting  any 
or  rejecting  all  bids. 

Builder. 


Form  No.  474.  BUILDERS    CONTRACT. 

These  Articles  of  Agreement,  mado  and  entered  into  this day  of. 

A.  D.  18     ,  between of  the and  State  of. ,  of  tke 

first  part,  and of. of  the  second  part,   Witnesseth  : 

That  the  said  party  of  the  first  part,  or , legal  executors, 

administrators  or  assigns,  for  and  in  consideration  of  the  payment  hereinafter  to  be  made 
to by  the  said  party  of  the  second  part,  do  on part  Con- 
tract and  Agree  to  Build,  Finish  and  Complete  xn^  careful,  skillful  and  workmanlike 

manner,  to  the  full  and  complete  satisfaction  of. ,  the  architect  and 

superintendent,  and  have  all  work  under  this  contract  fully  completed  on  or  before 

18       .    The  work  to  consist  as  follows,  viz.:  of. 

to  be  erected 

as  aforesaid,  so  as  to  fully  carry  out  the  designs  of  said  work,  as  is  set  forth  in  the  accom- 
panying specifications  and  conditions,  and  the  plans  and  drawings  therein  especially 
referred  to  :  said  specifications,  conditions,  plans  and  drawings  being  declared  part  ancl 
parcel  of  this  contract. 

And  the  said  party  of  the  second  part,  or legal  executors^ 

administrators  or  assigns  for  and  in  consideration  of  the  party  of  the  first  part  furnishing 
all  the  materials,  and  faithfully  executing  the  aforesaid  work,  so  as  to  carry  out  the  design 
for  the  same,  as  set  forth  in  the  specifications,  and  according  to  the  spirit,  meaning  and 

intent  thereof,  and  to  the  full  and  complete  satisfaction  of ^  or  the 

architect  and  superintendent,  as  aforesaid,  and  at  the  times  mentioned  in  the  accompany- 
ing specifications,  doth  hereby  agree  to  pay  the  said  party  of  the  first  part  the  sum  of 
Dollars.    % As  follows,  viz.: 

In  witness  whereof  the  parties  hereunto  have  set  their  hands  on  the  day  and  year 
above  written. 


Form  No.  473.  Edbrooke  Form. 

BUILDER'S  DETAILED  ESTIMATE  OF  MATERIAL  AND  LABOR. 

18 

the  undersigned,  propose  to  furnish  all  of  the  materials  and  labor,  and 

fully  complete,  according  to  the  plans  and  specifications  on  file  in office,  the 

following  work  of. to  be Story  and in 

height,  with  Sub-Cellar  and  Attic,  to  be  erected  

for.. 


Excavating % 

Concrete  Work 

Rubble  Stone 

Dimension  Stone 

Brick  Work 

Cut  Stone 

Setting  of  Cut  Stone 

Stair  Work 

Plastering  and  Ornamental  Work 

Total 


Carpenter  and  Joiner  Work 

Cast  and  Wrought  Iron  Work.. 

Galvanized  Iron  Work 

Slate  and  Tin  Work 

Roofing , 

Hot  Air  Work 

Plumbing  and  Gas  Fitting 

Sewer  Work 

Painting  and  Glazing 


58  Tiffany's  Digest 


ARCHITECT'S  APPRAISAL. 

To  the Insurance  Company  of. State  of. 

The  undsrsigned  does  solemnly  swear  (or  affirm)  that  he  was  architect  (or  builder)  of  the 
building  owned  by and  situate It  was  con- 
structed A.  D.  18 

Material 

Thickness  of  walls  in  basement 

"  "        "      1st  story 

'«      2d      "     

"      3d      "    

"  "        '       4th    "     • 

Height  of  each  story , 

Size  on  ground * 

"     1st  story 

"     2d     '•      

"    3d     "      

"    4th  "      

Number  of  stairways 


Original  cost 

And  that  after  taking  into  considertion  the  age,  condition  and  location  of  the  premises- 
previous  to  the  fire  of  the and  making  proper  deductions  for  walls,  materials 

and  portions  of  the  building  saved appraise  the  damage  to  be  $ 


Subscribed  by and  sworn  to  by in  my  presence, 

this day  of. A.  D.  18 


CERTIFICATE  OF  RESPONSIBILITY  OF  CONTRACTORS. 


The  undersigned,  resident  of. are  well  acquainted  with  the  named 

and and  know to  be a  practical  and  skillful  work- 
man  and  believe  to  be  amply  responsible  pecuniarily  for  any  contracts 

may  undertake. 

Witness hands this day  of. 18 


Form  422. 
BUILDER'S  CERTIFICATE  OF  OWNER'S  ACCEPTANCE  OF  REPAIRS. 

This  is  to  certify  that ha        repaired  to the  entire  satisfaction,  the 

building the  same  being  in  full  of  all  claims  and  demands 

for  loss  or  damage  occasioned  by  the  fire  which  occurred Said 

building  being  insured  under  Policy  No Renewal  No of  the 

Insurance  Company  of. issued  at  its Agency, 


Form  413.  Coprighted. 

AGREEMENT  P^OR  SUBMISSION  TO  APPRAISERS. 

FOR    BUILDINGS. 

li  is  hereby  agreed  by of  the  first  part,  and  the 

Insurance  Co., and  such  other  Insurance  Companies  as  sign  this 

agreement,  parties  of  the  second  part,  that shall 

appraise  and  estimate,  at  the  true  cash  value,  the  loss  and  damage  by to  the 

property  belonging  to as  specified  below,  which  appraisement 

and  estimate  by  them,  in  writing,  as  to  the  amount  of  such  loss  or  damage,  shall  be  bind- 
ing on  both  parties,  it  being  understood  and  agreed  that  this  appointment  is  without 
reference  to  any  other  question  or  matters  of  difference  within  the  terms  and  conditions 
of  the  insurance  and  is  not  to  be  taken  as  any  waiver  upon  the  part  of  said  Compan 
of  the  said  conditions  of  their  polic  incase  they  elect  to  avail  themselves  thereof 

and  is  of  binding  effect  only  so  far  as  regards  the  actual  cash  value  of  or  damage  to  such 

property  covered  by  Polic  numbered „ of  said  Compan  issued 

at  its Agency. 

The  property  on  which  loss  and  damage  is  to  be  estimated  and  appraised  is  the 

Story Building,  with roof,  situated .^ 

And  it  is  expressly  understood  and  agreed.  That  the  Appraisers  are  to  take 
into  consideration  the  age,  condition  and  location  of  said  premises  previous  to  the  fire, 
and  also  the  value  of  the  walls,  material  or  any  portion  of  said  building  saved,  and  after 
making  an  estimate  of  the  cost  of  replacing  saici  building,  a  proper  deduction  shall  be 
made  by  them  for  the  difference  between  the  value  of  a  new  or  replaced  building  and  the 


OF  Depreciations.  59* 


one  insured,  and  in  case  this  Company  shall  be  unable  to  reinstate  or  repair  the  buildii^ 
because  of  any  provision  of  law  to  the  contrary,  it  shall  be  liable  to  pay  only  such  sum  as 
would  be  required  to  reinstate  or  repair  the  building  if  the  same  could  be  lawfully  rebuilt 
or  repaired.  Said  Appraisers  are  hereby  directed  to  exclude  from  the  amount  of  damage 
any  sum  for  previous  depreciation  from  age,  location,  ordinary  use,  or  cause  whatever^, 
and  simply  to  arrive  at  the  damage  actually  caused  by  said  fire. 
Haziness  our  hands  at this day  of, 13 


declaration  of  appraisers. 

State  of | 

County  of j 

We,  the  undersigned,  do  solemnly  swear,  that  we  will  act  with  strict  impar- 
tiality in  making  an  appraisement  and  estimate  of  the  actual  loss  and  damage  to  the 

property  of. insured  by  the Insurance  Co.,  of 

and  other  Companies,  which  have  signed  the  preceding  agreement,  and 

agreeably  to  the  foregoing  appointment,  and  that  we  will  return  to  the  said  Compan 
a  true,  just  and  conscientious  appraisement  and  estimate  of  loss  and  damage  on  the  same, 
according  to  the  best  of  our  knowledge,  skill  and  judgment.    And  that  we  are  not  directly 
or  indirectly  interested  in  the  loss  as  creditors  or  otherwise,  nor  related  to  the  assured  or 
sufferers  by  the  fire. 

Witness  our  hands  this day  of. 18 


Appraisers. 


.  Sworn  to  before  me  by  said and  subscribed  by.. 

in  my  presence  this day  of. A.  D.  18 


AWARD. 

To  THE Insurance  Company  of. and  other 

Companies  in  interest : 

Having  carefully  estimated  and  appraised  the  damage  by to  the  property 

of. agreeably  to  the  foregoing  appointment,  we  hereby  report  that  after 

having  taken  into  consideration  the  age,  condition  and  location  of  the  building  previous  to 
the  fire,  and  making  proper  deductions  for  the  walls,  materials  and  portions  of  building 
saved,  also  making  deduction  for  depreciation,  and  other  causes,  we  have  appraised.and 

determined  the  damage  to  be Dollars, 

as  per  detailed  statement  attached  hereto,  and  made  a  part  hereof. 
Witness  our  hand  and  seal  this day  of 18 


Appraisers. 


Form  446.  Copyrighted. 

AGREEMENT  FOR  SUBMISSION  TO  APPRAISERS. 

FOR    PERSONAL   PROPERTY. 

To  THE Insurance  Company  of 

It  is  hereby  agreed  by of  the  first  part,  and  the 

Insurance  Company and  such  other  Insurance  Companies   as 

sign  this  agreement,  parties  of  the  second  part,  that 

shall  appraise  and  estimate,  at  the  true  cash  value,  the  loss  and  damage  by 

to  the  property,  belonging  to 

as  specified  below,  which  appraisement  and  estimate  by  them,  in  writing,  as  to  the 
amount  of  such  loss  or  damage,  shall  be  binding  on  both  parties,  it  being  understood  and 
agreed  that  this  appointment  is  without  reference  to  any  other  question  or  matters  of 
difference  within  the  terms  and  conditions  of  the  insurance  and  is  not  to  be  taken  as  any 
waiver  upon  the  part  of  said  Compan  of  the  said  conditions  of  their  polic  in  case 
they  elect  to  avail  themselves  thereof,  and  is  of  binding  effect  only  so  far  as  regards  the 

actual  cash  value  or  damage  to  such  property  covered  by  Polic        numbered 

of  said  Compan        issued  at  the Agency. 

The  property  on  which  loss  and  damage  is  to  be  estimated  and  appraised  is 

And  it  is  Expressly  Understood  and  Agreed,  That  the  Appraisers  are  to  take 
into  consideration  the  age,  condition  and  loc?non  of  said  property  previous  to  the  fire, 
and  also  the  value  of  the  material  or  any  jjortion  of  said  property  saved,  and  after 
making  an  estimate  of  the  cost  of  repairing  or  replacing  said  property,  a  proper  deduction 
SHALL  be  made  by  them  for  the  difference  between  the  value  of  new  or  replaced  property 
and  the  property  insured  and  destroyed  or  totally  damaged,  said  appraisers  are  hereby 
directed  to  exclude  from  the  amount  of  damage,  any  sum  or  previous  depreciation  from 
age,  location,  ordinary  use,  or  any  cause  whatever,  and  simply  to  arrive  at  the  damage 
actually  caused  by  said  fire. 

Witness  our  hands  at this day  of. 18 


60  Tiffany's  Digest 


(Form  446 — Continued.) 

Declaration  of  Appraisers. 


State  of.. 


County  of j 

We, 


,  the  undersigned,  do  solemnly  swear,  that  we  will  act  with 
strict  impartiality  in  making  an  appraisement  and  estimate  of  the  actual  loss  and  damage 

to  the  property  of. insured  by  the Insurance 

Company,  of. and  other  Companies,  which  have  signed  the  preceding 

agreement,  and  agreeably  to  the  foregoing  appointment,  and  that  we  will  return  to  the 
said  Compan  a  true,  just  and  conscientious  appraisement  and  estimate  of  loss  and 
damage  on  the  same,  according  to  the  best  of  our  knowledge,  skill  and  judgment.  And 
that  we  are  not  directly  or  indirectly  interested  in  the  loss  as  creditors  or  otherwise,  nor 
related  to  the  assured  or  suflferers  by  the  fire. 

Witness  our  hands  this day  of. 18 


Sworn  to  before  me  by  said and  subscribed  by.. 

in  my  presence,  this day  of. A.  D.  18 


*  |-  Appraisers. 


•I   SEAL.   >• 


AWARD  : 


To  THE r Insurance  Company^  of. 

and  other  Companies  in  interest : 

Having  carefully  and  accurately  estimated  and  appraised  the  damage  by 

to  the  property  of. agreeably  to  the  foregoing  appointment,  we 

hereby  report  that  after  having  taken  into  consideration  the  age,  condition  and  location 
of  the  property  previous  to  the  fire,  and  making  proper  deductions  for  the  materials  and 
portions  of  the  property  saved,  also  making  deductions  for  depreciation,  and  other  causes, 

we  have  appraised  and  determined  the  damage  to  be Dollars, 

as  will  more  definitely  appear  from  the  annexed  schedule  and  statements,  which  are 
hereby  made  a  part  hereof. 

Witness  our  hands  and  seal  this day  of. 18 

\  Appraisers. 


Form  No.  450.  STATEMENT  OF  PARTIAL  LOSS 

TO   THE   INSURANCE  COMPANY  OF.... 


Policy  No Last  Renewal  No 

The  Undersigned  hereby  declares,  that  the of. 

through  its  Agency  at did  issue  to its  Policy  of  Insur- 
ance, No said  Insurance,  commencing  on  the day  of. 18    ,  and 

covering  as  follows : 

$ on 

% on 


$ on 

and  that  by  a  fire  which  occurred  about o'clock,  M.,  on  the  day  of. 18 

and  originated  from the  assured  has  sustained  actual  loss  and  damage 

under  the  terms  of  said  policy,  according  to  statements  attached  hereto,  as  follows  : 

% on 

$ on 

$ on 

% on 

Note. — If  damage  should  be  on  Building,  this  proof  should  be  accompanied  by 
estimates  to  repair,  made  by  a  competent  builder,  making  proper  allowance  for  age, 
depreciation,  etc.  If  on  goods  or  other  personal  property,  send  herewith  complete  bill, 
showing  value  and  damage. 

That  the  following  is  a  list  of  the  whole  Insurance  on  said  property,  and  amount  of 
claim  against  each  Company  : 

Insures  % Proportion  is  T 

do       8 

do        % 

do        % 

do        % 

^ do        8 

Totals.  g 


do 
do 

«. 
\ 

do 
do 

9. 

i 

do 

«. 

OF  Depreciations.  61 


The  assured  under  above  named  policy,  hereby  agrees  to  accept  from  the  above 
mentioned  Company,  on  account  of  said  loss,  and  in  full  for  all  claims  for  loss  and  damage, 

the  sum  of dollars. 

Claimant. 

Sworn  to  before  me  bv  said and  subscribed  by in  my  presence 

this day  o'f. A.  D.  18 


Receipt  for  Partial  Loss. 

Note  attached  to  above,  in  duplicate.     Copy  to  be  made  on  Policy^ 

18 

% 

Rbcsivbd  of  the of. through 

Dollars  in  full  payment,  satisfaction  and  compromise  for  all  loss  and 

damage  by  fire  which  occurred  on  the day of. 18      ,  to  property  insured 

by  said  Company,  under  their  Policy  No Renewal  No issued  at  the 

Agency,  which  is  hereby  cancelled 

Having  Signed  Duplicate  Receipts. 


Form  402.  PROOF  OF  LOSS 

TO  THE Insurance  Company  of.. 

State  of. 1 

County  of. >-ss 


Be  it  Known,  That  on  this day  of A.  D.  18 

before  me ,  a ,  legally  quali'fied,  and  residing  in  the 

of..... ,  in  the  County  and  State  aforesaid,  personally  appeared 


who,  being  duly  sworn  according  to  law,  declares  under  oath  that  the 

INSURANCE  CO.,  OF through  its  agency  at 

did  on  the day  of. A.  D.  18 ,  issue  to their  Policy  of 

Insurance  No ,  the  written  body  of  which,  with  its  immediate  context,  is  as  below 

specified;    said   insurance  terminating  on  the day   of A.  D.  18    ,  at  noon. 

No The INSURANCE  CO.,  OF do  hereby  insure 

against  loss  or  damage  by  fire  to  the  amount  of. , Dollars, 


Give  the  written  portion  of  the  Policy  in  full^  including  all  endorsements ,  assign- 
ments or  tranters. 

{In  schedule  of  additional  Insurance  give  the  name  of  each  Company^  date  and  ex-  . 
piration  of  Policy,  rate  ofPrevtium,  and  the  entire  written  portion  of  each  policy,  and 
all  endorsements,  assignments  or  transfers  thereof.) 

Which  said  Policy  was  subsequently  continued  in  force  by  renewal  until  the.. 

day  of. A.  D.  18 ,  at  noon. 

That  in  addition  to  the  amount  covered  by  said  Policy  of  said  Company,  there  was 

other  insurance  made  thereon  to  the  amount  of. .Dollars, 

as  particularly  specified  in  the  accompanying  schedule  ;  marked besides  which 

there  was  no  insurance  thereon. 

That  on  the day  of. A.  D.  18      ,a  fire  occurred,  by  which  the 

insured  was  damaged  to  the  amount  of Dollars,  as  set  forth  in  the 

statements  and  the  several  schedules  and  papers  hereunto  annexed,  forming  a  part  of  this 
Proof  of  Loss,  which  this  deponent  declares  to  be  a  just,  true  and  faithful  account  of  the 
loss  thereon,  and  the  circumstances  concerning  said  loss. 

{If  the  loss  is  on  the  building,  give  the  cash  value  thereof  exclusive  of  land,  cellar 
and  foundation.^ 

That  the  actual  cash  value  of  the so  insured  at  the  time  immeaiately 

preceding  the  fire  was Dollars,  as  will  appear  by  the  annexed  state- 
ment       and  certificate      marked  schedule ,  duly  verified  under  oath,  being  a  full 

and  accurate  description  of  all  the  property  so  insured  as  well  as  the  value  of  the  same, 
with  the  damage  thereto. 


^ 


Tiffany's  Digest 


{1/  the  loss  is  on  buildings  state  ivhether  owned  in  fee  simple  or  held  on  lease. 
If  on  property  held  in  trust  or  on  coinfmssion^  state  in  the  Schedule  the  names  oj 
the  owners  ^  -marks  and  numbers  and  the  ijisurance^ifany,  by  the  owners  or  consignees.) 

That  no  assignment,  or  transfer,  or  change  of  ownership  of  the  property  insured,  has 
been  made  since  the  issuing  of  said  poHcy,  except  as  herein  specified,  and  that  the  prop- 
erty insured,  consisting  of. belonged  solely  to 

and  had  so  belonged  since  the day  of. A.  D.  18      ,  and  that  there  was  no  other 

party  interested  therein. 

The  title  to  the  realty  was  vested  in who  holds  the  same. 

{State particularly  the  occupation  o/  all  portions  of  the  premises.) 

That  the  building insured  was  occupied  in  its  several  parts  by 

the  parties  hereinafter  named,  and  for  the  following  purposes  only,  to-wit ; 

and  for  no  other  purpose  whatever. 

{State  all  you  know  about  the  origin  of  the  fire.) 

That  the  fire  originated and  the  said  deponent        further 

•declare  that  the  said  fire  did  not  originate  by  any  art,  design  or  procurement  on 

part,  nor  on  the  part  of  any  one  having  any  interest  in  the  property  insured,  or  in  the 
said  Pohcy  of  Insurance,  nor  in  consequence  of  any  fraud  or  evil  practice  done  or  suffered 

by and  that  nothing  has  been  done  by  or  with privity  or 

consent  to  violate  the  conditions  of  insurance,  or  render  void  the  Policy  aforesaid,  that 
no  articles  are  mentioned  herein  but  such  as  were  in  the  building  damaged  or  destroyed, 
and  belonging  to,  and  in  possession  of  said  deponent  at  the  time  of  said  fire;  that  no 
property  saved  has  been  in  any  manner  concealed,  and  that  no  attempt  to  deceive  the 

said  Company  as  to  the  extent  of  said  loss  has  in  any  manner  been  made,  and  that 

will  furnish,  whenever  required  by  said INSURANCE  COMPANY, 

full  particulars,  exhibitingthe  construction  of  the  building ,  including  its 

dimensions  and  condition  at  the  time  of  said  fire,  and  such  additional  information  con- 
cerning said  insured  property,  the  damage  thereto  and  the  insurance  thereon,  as  well  by 
means  of  plans  and  specifications,  books  of  accounts,  and  other  vouchers  furnished,  as 
by  replies  to  interrogatories  made,  as  shall  be  required  by  said  Company 

And  the  insured  claim  of  the INSURANCE  CO.,  by  reason  of 

said  loss,  damage  and  Policy  of  Insurance,  the  sum  of Dollars,  as 

follows  : 

{Make  the  sub-division  of  the  amount  claimed  to  correspond  with  the  sub-division  of 
the  Policy.) 


S On 

% On 

t On 

% On 

$ On 

« On 

Total  amount  claimed, § 

Sworn  to  before  me  by  said and  subscribed  by in  my  presence,  this day 

of. A.  D.,18 


Statb  of.... 
County  of.. 


..  >-ss. 


I, residing  in most  contiguous  to  the  property 

hereinbefore  described,  hereby  certify  that  I  am  not  concerned  in  the  loss  or  claim  above 
set  forth,  either  as  creditor  or  otherwise,  or  related  to  the  insured  or  sufferers ;  that  I  have 
examined  the  circumstances  attending  the  fire  and  damage  as  alleged,  and  that  I  am  well 
acquainted  with  the  character  and  circumstances  of  the  insured,  and  do  verily  believe 

that ha      ,  by  misfortune,  and  without  fraud  or  evil  practice,  sustained  by  the  said 

described  fire,  loss  and  damage  to  the  amount  of 

« On 

« On 

« On 

« On 

t On 

« On 

the  property  insured  by  said  Company  amounting  in  the  aggregate  to Dollars. 

In  testimony  whereof,  I  have  hereunto  set  my  hand  and  official  seal,  this 

day  of. A.  D.  18 

[SBAU) 


OF  Depreciations.  63 


FORM  OF  RAILROAD  PROOF. 

To  the Insurance  Company  of 

Be  it  known  that President  (or  any  other  duly  authorized  officer)  of  the 

Railroad  Company,  does  hereby  depose  and  say,  that  a  fire  occurred  on 

the  line  of  said  railroad,  on  the  date,  and  at  the  locality  named  in  the  schedule  hereto 

attached,  marked by  which  property  belonging  to  said  Railroad  Company  was 

destroyed  (or  damaged)  to  the  amount  of. dollars  in  value,  or  more,  as  per 

schedule  attached  hereto,  marked And  I  further  depose  and  say,  that  said 

fire  did  not  originate  from  any  design  or  procurement  of  said  Railroad  Company,  and 
that  at  the  time  the  aforesaid  fire  occurred  the  said  Railroad  Company  was  insured 

against  loss  or  damage  by  fire  in  the  sum  of dollars,  by  the  several 

Insurance  Companies  whose  names  are  given,  and  in  the  several  amounts  stated  in  the 

schedule  attached  hereto  marked and  that  there  was  no  other  insurance  than 

therein  stated  upon  said  property  at  the  time  of  the  occurrence  of  said  fire.     The  said 

Railroad  Company  hereby  claims  of  the  said  Insurance  Companies 

their  several  pro  rata  proportions  of  the  said  sum  of dollars,  as  per  schedule 

attached  hereto  marked the  proportion  of  the Insurance 

Company  being dollars. 

Dated  at this day  of  18 

Signed President. 

State  of. ...^ 

County  of >ss. 


Personally  appeared  before  me,  the  above  described 

known  to  me  to  be  the  President  of  the Railroad  Company,  and  made 

oath  that  the  foregoing  statement  as  made  by  him,  is  true  aud  correct,  according  to  the 
best  of  his  knowledge  and  belief. 

Notary  Public. 

or  y.  P. 

[Attached  to  this  proof  should  be  the  several  schedules  mentioned  in  the  affidavit  and 
marked  A.  B.  C.  D.  E.,  etc.] 


Form.  438.  LOST  POLICY  INDEMNITY  BOND. 

To  the , Insurance  Company  of.^ 

Know  all  Men  by  these  Presents,  that  we of. 

and of. are  held  and  firmly  bound 

unto ." as  Secretary  of  the 

*  in  the  sum  of. Dollars,  lawful  money  of  the 

United  States  of  America,  to  be  paid  to  the  said as  Secretary,  his  suc- 
cessors or  assigns  ;  for  which  payment,  well  and  truly  to  be  made,  we  bind  ourselves,  our 
iieirs,  executors  and  administrators,  jointly  and  severally,  firmly  by  these  presents. 

The  condition  of  the  above  obligation  is  such,  that  whereas  the  said  Sec- 
retary of  the having  paid  unto for  loss  under 

Policy  number issued  at  the Agency  of  saidCompany,  by  fire 

which  occurred  the day  of. 18        ,the  sum  of. Dollars. 

And  Whereas,  the  said  Policy  has  been  lost  or  destroyed,  and  cannot  be  produced  : 

Now,  therefore,  if  the  said and shall  hereafter  at  all  times, 

upon  demand,  indemnify  and  save  harmless  the  said as  Secretary 

of  the as  well  as  the  Fund,  against  any  claim,  demand,  suit  or 

other  proceeding,  by  or  on  behalf  of  any  and  all  persons  v/ho  may,  by  reason  of  said 
policy,  or  the  assignment  or  possession  thereof,  claim  to  be  entitled  to  make  or  prosecute 
the  same  against  said  Company  or  said  Secretary,  or  said  Fund,  and  to  pay  to  the  said 
Secretary,  or  his  successor,  all  loss,  damages  costs  and  expenses  which  he  may  hereafter 
incur  or  be  compelled  to  pay  on  account  thereof— then  and  in  that  case  this  obligation  to 
be  void,  otherwise  to  remain  in  full  force  and  virtue. 

Signed  sealed  and  deliveref*"") 
this day  day  of. 18\  )  (seal.) 

In  presence  of 

(seal.) 


certificate. 

I hereby  certify  that  I  am  well  acquainted  with  the 

•circumstances  of  the  parties  to  the  within  Bond,  and  know  them  to  be  possessed  of  prop- 
erty, both  real  and  personal,  in  their  own  right,  to  double  the  sum  named  therein. 

Dated  at ") 

this day  of. 18'  J  

*  \,  The  sunt  inserted  here  should  le  double  the  amount  ^aid  on  the  Policy ?[ 


64  Tiffany's  Digest 


Form  456.  PROOF  OF  LOSS  UPON  RE-INSURANCE. 

Copyrighted 


Name  of  Company  Re-insured. 


No.  of  Policy ...        Amount  of  Policy  $ 

Issued  at Agency 

Name  of  Company  re-insuring 

No.  of  Policy -        -        -        Amount  of  Policy  ^ 

Issued  at Agency, 

Date  of  fire Date  of  payment  of  loss  by  Company  re-insured 

Net  amount  of  loss  paid  by  Company  re-insured, $ 

Amount  of  expenses  paid  in  adjustment, -        -    $ 

Total  loss  and  expenses,  -        §' 

Amount  claimed  of  re-insuring  Company, ^ 


To  THE Insurance  Company,  of... 


By  your  policy  of  re-insurance  above  described,  dated 18      ,  and 

expiring 18      ,  at  12  o'clock  noon;  you  re-insured  the 

Insurance  Company,  of. against  loss  or  damage 

by  fire,  to  the  amount  of. Dollars,  according  to  the  terms- 

and  conditions  printed  in  your  said  pohcy,  the  written  portion  whereof,  together  with  all 
endorsements  and  transfers,  being  as  follows  : 

[Give  written  portion  of  the  Policy  in  full^  including  all  endorsements,  assignments 

or  transfers^l 

That  a  fire  occurred  (as  you  have  been  previously  notified)  at  the  date  above  named, 
w^hereby  loss  or  damage  was  sustained  by  assured,  and  therefore  by  the  Company  you 

re-insured,  in  the  amount  above  stated,  viz.:  Dollars. 

That  the  expenses  attendent  upon  the  adjustment  thereof  were  5 and  the  same  were 

necessary,  and  said  amount  is  correct  and  just,  and  vouchers  thereof  will  be  exhibited  on 
demand.  That  the  said  policy,  re-insured  and  your  said  policy  re- insuring  were  in  force 
at  the  time  of  said  fire.  That  the  annexed  papers  are  true  copies  of  the  original  Proof  of 
Loss,  with  all  the  accompanying  vouchers,  made  by  the  assured  to  said  Company 
re-insured  by  you,  and  the  original  of  which  will  be  exhibited  on  demand. 

♦That ha    elected  to  wait  the  sixty  days  allowed  under 

the  policy  re-insured,  and  said  loss  will  mature 18      ,  when  your 

proportion  thereof  will  be  claimed  of  you. 


*That  this  Company  has  elected  to  pre-pay  their  said  loss,  and  has  done  so,  and  hand 
you  herewith  original  duplicate  receipt  of  their  assured  in  attestation  thereof. 

Amount  claimed  of. Insurance  Company  of 

by  reason  of  said  loss  or  damage  and  said  policy  of  re-insurance,  is  the  sum  of. 

Dollars. 


State  of 1 

County  of. >  ss. 

being  duly  sworn,  deposes  and  says  that  he  is  the 

of  the  said Insurance  Company,  and  that  the  foregoing 

statements  of  Proof  of  Loss  are  correct  and  true  to  the  best  of  his  knowledge  and  belief. 


[  *Erase  one  or  the  other  of  these  Clauses^  as  the  case  may  de.] 


Form  457. 

RECEIPT  FOR  PARTIAL  LOSS.— Duplicate  and  Triplicate. 


..18.. 


Received  of  the through Agent 

of  said at the  sum  of. Dollars, 

($ )  being  in  full  payment  and  compromise  settlement  of  all  claims 

and  demands  for  loss  or  damage  by  fire  which  occurred  on  the day  of. 18..., 

to  the  property  insured  under  Policy  No Renewal  No issued  at  the 

Agency  of  said and  in  consideration  of  said  payment  the  sum 

insured  is  reduced  that  amount,  leaving Dollars  ($ )  only 

in  force  under  said  Policy. 

Claim,  S 

Interest,  $ 

Net  Am't  Paid.  8 - 


OF  Depreciations. 


60 


Table  ok  Contents 


A  cademies— Depreciation  on,  8 

-^^    Adjuster's  Agreement— Form  of,    55 
Agreement  for  submission  to  Apprais- 
ers, Buildings— Form  of,  58,  59 
Agreement  for  submission  to  Apprais- 
ers, Personal— Form  of,                59,  60 
Ale  or  Beer  Measure — Table  of,  50 
Aliquant  Process— Rule  for  ascertain- 
ing profits  by,  46 
Aliquot  Parts  of  pound  Avoirdupois,        46 
Aliquot  Percentages  —  Parts    of     one 

dollar,  46 

Aliquot  Percentages  —  Parts    of    one 

hundred. 
Aliquot  Percentages  —  Rule  for  ascer- 
taining profits  by. 
Aliquot  Percentages — Table  of. 
Aliquot  Percentages— Use  of,  in  esti- 
mating profits. 
Aliquot  Percentages  -  What  are. 
Angles— Rule  for  measurement  of. 
Anthracite  Coal— What  constitutes   a 

ton  of,  in  bushels, 
Apothecaries  Measure— Table  of. 
Apparel,  Wearing— Depreciation  on. 
Apples  in  Bin— Rule  for  ascertaining 

number  of  bushels  of, 
Arches,  Floor— Rule  for  measurement 

of. 
Arches  not  gauged— Rules  for  measure- 
ment of. 
Arches— Rule  for  measurement  of. 
Arches  in  Sewers— Rule  for  measure- 
ment of, 
Arches  in  Tunnels— Rule  for  measure- 
ment of, 
Arches  in  Vaults— Rule  for  measure- 
ment of, 
Arches  in  Walls— Rule  for  measure- 
ment of, 
Architect's  Appraisal— Form  of, 
Architect  or  Builders  Measure — Table 

of, 
Architect's — Rule     for     ascertaining 
cost   of    buildings   by   superficial 
contents. 
Architects— Rules  for  measurement  of 
masons'  work,  ^,  25,  26,  27,  28 


46 


26 


50 


20 


PAGE, 

Architects    use     Board    or    Timber 

Measure,  •  19 
Archways— Rules  for  measurement  of,  29 
Artificial  Flowers,  Stock  of— Depre- 
ciation on,  16 
Ashlar — Rule  for  measurement  of,  27 
Ash  Lumber,  Stock  of— Depreciation 

on,  16 

Aspirators— Prices  of,  34 
Assured''s  Preliminary   statement    of 

Loss — Form  of,  55 

Asylums— Depreciation  on,  8 

Avoirdupois  Measure— Table  of,  51 

Axe  Factories— Depreciation  on,  8 


TDabitted  Boxes— Depreciation  on,        34 
^— '    Bacon— Facts  regarding,  17 

Bacon,  Stock  of— Depreciation  on,  17 

Bank  Discount — Rule  for  ascertaining,    48 
Bank  Discount— What  it  is,  47,  48 

Barns— Depreciation  on,  5,  6 

Barns— Rule  for  ascertaining  approxi- 
mate cost  of  by  cubic  contents,         23 
Barrel— Dimensions  of,  43 

Bases— Rule  for  measurement  of,  27 

Beads— Rule  for  measurement  of,  27 

Bearings— Depreciation  on,  12 

Becker  Brush  Machine— Price  of,  33 

Bedding— Depreciation  on,  15 

Beds— Depreciation  on,  15 

Beech  Lumber,  Stock  of —Depreciation 

on,  16- 

Beer,  Stock  of — Depreciation  on,  13 

Belt  Courses— Rule  for   measurement 

of,  27 

Belting— Depreciation  on,  12,  34 

Belting— Facts  regarding,  12 

Belting— Prices  of,  32,  33,  34 

Belts,  (Brick-workj-Rules  for  measure- 
ment of,  26 
Beveled  Corners— Rules  for  measure- 
ment of,  25 
Blanks— Forms  of,  55  to  64 
Blast  Furnaces— Depreciation  on,  8 
Blocking— Rule  for  measurement  of,  26 
Blocks,  Omnibus— Depreciation  on,  6 
Board— Standard  size  of,                            19 


66 


Tiffany's  Digest 


Table  of  Contents— Continued. 


PAGE. 

Board  and  Timber  Measure— AVho  uses,  19 
Boarding  Stables— Depreciation  on,  9 

Boards— Rule  for  ascertaining  number 

of  square  feet  in, 
Boilers— Depreciation  on, 
Bolt  or  Nut  Works — Depreciation  on, 
Bolting  Chests— Depreciation  on. 
Bolting  Chests— Prices  of,  32,  33. 

Bolting  Cloths— Depreciation  on, 
Bolting  Screens,  Wire-Depreciation  on, 
Bolts,  Cast  Iron— Rule  for  ascertaining 

weight  of, 
Bolts,  Wrought  Iron— Rule  for  ascer- 
taining weight  of, 
Book   Work   Measurement  —  Table 
showing  number  of  ems  in  a  line  of 
different  sizes  of  .type,  and  number 
of  lines  required  for  1000  ems, 
Book  Work — Table  showing  space  in 
inches  filled  by  1000  ems  of  matter 
of  different  sizes  of  type, 
Books— Depreciation  on. 
Books,  Stock  of —Depreciation  on. 
Boots,  Stock  of —Depreciation  on,      13, 
Bosses— Rule  for  measurement  of. 
Boxes,  Babitted— Depreciation  on. 
Boxes— Capacity  of. 
Boxes  for  Window  Frames— Rules  for 

measurement  of,  29 

Brackets— Rule  for  measurement  of,       27 
Bran  Dusters— Prices  of,  33,  34 


36 


ascertain 


23 


Bran  Packers— Prices  of, 

Bran  Reels— Prices  of. 

Brass   Castings  —  Rule    to 
weight  of, 

Brass  Castings— Rule  for  ascertaining 
weight  of,  from  their  patterns, 

Breakers,  Coal— Depreciation  on, 

Breweries— Depreciation  on, 

Bricks— Sizes  of, 

Bricks— Table  showing  number  in  walls 
of  different  thickness. 

Brick  Churches — Rule  for  ascertaining 
approximate  cost  of  by  cubic 
contents, 

Brick  Dwellings— Rule  for  ascertaining 
approximate  cost  of  by  cubic 
contents,  22,  23 

Brick  Nogging— Rule  for  measurement 
of,  26 

Brick— Number  of  courses  allowed  for 
one  foot  of  chimney,  27 

Brick  Paving— Rule  for  measurement  of,  26 

Brick  Store  Buildings— Rule  for  ascer- 
taining approximate  cost  of  by 
cubic  contents,  22,  23 

Brick  Work,  Common— Rules  for 
measurement  of, 

Brick  Work— Number  bricks  in  Stand- 
ard Perch  or  Rod  of, 

Brick  Work— Perch  or  Rod,  weight  of. 

Brick  Work,  Pressed— Rules  for  meas- 
urement of,  24,  27 


24 


28 


20 


Brick  Work— Rules  for  measurement 

of,  24  to  28 

Brick  Work— What  is  Standard  Perch 

or  Rod,  28 

Bridges— Depreciation  on,  8 

Brush  Machines— Prices  of,  32,  33,  34 

Brussels  Carpets— Table  showing  num- 
ber of  yards  in  rooms  of  various 
sizes,  45 

Builder's  Certificate  of  Owner's  accep- 
tance of  Repairs— Form  of,  58 
Builder's  Contract— Form  of,  57 
Builder's  Estimate— Form  of,                   55 
Builder's  Proposal  for  Repairs— Form 

of,  57 

Builders'  Rule  for  ascertaining  cost  of 

buildings  by  superficial  contents, 
Builders'  Rules  for  measurement  of 

masons'  work,  24,  25,  26,  27,  28 

Builders  use  Board  or  Timber  Measure,    19 
Building  Materials— Facts  regarding,       19 
Buildings  —Rules     for    ascertaining 
approximate    cost    of    by    cubic 
contents,  22,  23 

Buildings  —  Rules  for  ascertaining 
approximate  cost  of  building  by 
superficial  contents,  20 

Buildings  used  as    Factories— Depre- 
ciation on,  7.  8 
Buildings,  Veneered — Depreciation  on. 
Bulk  Meats,  Stock  of — Depreciation  on. 
Bushel— Table  showing  number  of  lbs. 

in  various  States, 
Bushel,  United  States  Standard— What 
it  contains,  35 


11 
17 


39 


Caldwell  Conveyors— Prices  of,  33,  34 
Candle  Factory— Depreciation  on,  10 
Capitals— Rule  for  measurement  of,  27 
Caps,  Stock  of— Depreciation  on,  14,  18 
Carpenters     use     Board    or    Timber 

Measure,  19 

Carpets— Depreciation  on,  15 

Casks— Rule  for  finding  capacity  of,       40 
Castings,  Brass— Rule  for  ascertaining 

weight  of,  37 

Castings— Rule  for  ascertaining  weight 

of,  from  their  patterns,  37 

Castings— Table  showing  shrinkage  of,    37 
Cast  Iron  Bolts— Rule  for  ascertaining 

Weight  of,  37 

Cast  Iron  Castings— Rulo  for   ascer- 
taining weight  of  from  their  pat- 
terns, 37 
Cast  Iron  Pipes— Rule  for  ascertaining 

weight  of,  37 

Catcher,  Prinz,  Dust— Prices  of,  32,  33,  34 
Cattle,  Dressed— Rule  for  computing 

weight  of,  38 

Cement  Works— Depreciation  on,  8 

Center  pieces— Rule  for  measurement 
of,  27 


OF  Depreciations. 


67 


Table  of  Contents—Continued. 


PAGE. 

Centrifugal  Reels— Prices  of,  32,  33,  34 
Certificate  of  Responsibility  of  Con- 
tractor—Form of,  58 
Chair  Factory,  Machinery  in— Depre- 
ciation on,  12 
Cheese  Factory— Depreciation  on,  9 
Chests,  Bolting— Depreciation  on,  34 
Chicago— Rules  for  measurement  of 

masons'  work,  24,  25.  26,  27,  28 

Chicago  Whiskeys,  Stock  of— Depre- 
ciation on,  17 
Chimney  Breasts— Rules  for  measure- 
ment of,                                            25,  29 
Chimneys,  Detached— Rules  for  meas- 
urement of,                                      26,  29 
Chimney  Stacks— Rules  for  measure 

mentof,  26,  29 

Churches— Depreciation  on,  7 

Churches  —  Rule  for  ascertaining 
approximate  cost  of  by  cubic 
contents,  23 

Circular  Measure— Table  of,  51 

Circular  Walls  —  Rules  for  measure- 
men  t  of,  25 
Cisterns— Rule  for  gauging,  41 
Cisterns— Table  showing  capacity  of,       41 
Cisterns— Table  showing   capacity  in 

U.  S.  Ale  gallons  or  hogsheads,  42 

Cisterns  and  Tubs — Illustration  of  Rule 

for  gauging,  41 

Cleaning  Fronts— Rules  for  measure- 
ment of,  24,  27 
Clear  Ribbed  Sides,  Stock  of— Depre- 
ciation on,  17 
Cloth  Measure— Table  of,  51 
Clothing,  Stock  of— Depreciation  on,  13,  18 
Cloths,  Bolting — Depreciation  on,  34 
Coal  Breakers — Depreciation  on,  8 
Coal— Weight  of,  51 
Cockle  and  Separator— Prices  of,  32  to  34 
Coffee,  Stock  of— Depreciation  on,  14 
Collars,  Stock  of— Depreciation  on,  13 
Columns— Rule  for  measurement  of,  27 
Commercial  Discount— What  it  is,  48 
Concrete  Floors— Rules  for  measure- 
ment of,  24 
Concrete    Foundations  —  Rules     for 

measurement  of,  24 

Conveyors,  Wood— Prices  of,         32,  33,  34 
Cooper  Shop— Depreciation  on,  8 

Coping— Rule  for  measurement  of,  27 

Copper  Castings— Rule  for  ascertain- 
ing weight  of,  from  their  patterns,    37 
Copper— Rule  to  ascertain  weight  of,      37 
Corbels— Rule  for  measurement  of,         27 
Cord  of  Wood— Dimensions  of,  51 

Core  Wheel  Cogs,  wooden— Deprecia- 
tion on,  34 
Core  Wheels— Depreciation  on,  34 
Corn  in  Crib — Rule  for  measuring,  38 
Corn  Mills,  Portable— Depreciation  on,  34 
Corn  Meal  Bolt— Prices  of,  32,  33,  34 
Corners — Rule  'for  measurement  of,         27 


PAGE, 

Cornices,  Enriched— Rule  for  measure- 
ment of,  27 
Cornices,  Plain— Rule  for  measurement 

of,  27 

Cornices — Rules  for  measurement  of,  26,  27 
Cornices  with  Brackets,   Enriched  — 

Rule  for  measurement  of,  26 

Cornices  with  Corbels,  Enriched— Rule 

for  measurement  of,  26 

Cornices  with  Panels,  Enriched— Rule 

for  measurement  of,  26 

Cotton  Mills— Depreciation  on,  8 

Cotton   Wood     Lumber,    Stock     of— 

Depreciation  on,  16" 

Couplings  and  Shaftings— Deprecia- 
tion on,  34 
Court  Houses— Depreciation  on,  9 
Cranes — Depreciation  on,  34 
Crockery— Depreciation  on,  15 
( Crockery,  Stock  of-Depreciation  on,  17,  18 
Cubes— Rule  for  ascertaining  solidity 

of,  37 

Cubic  or  Solid  Measure— Table  of,  51 

Curbing— Rule  for  measurement  of,        27 
Cured  Shoulders,  Stock  of— Deprecia- 
tion on,  17 
Custom  Mill,  fifty  barrels— Estimate  of 

cost  of,  32 

Custom  and  Roller  Mill,  one-hundred- 
and-twenty-five  barrels— Estimate 
of  cost  of,  32 

Cut  Stone— Rule  for  measurement  of,     27 
Cut  Stone  Setting— Rule  for  measure- 
ment of,  27 
Cutlery— Depreciation  on,  15 
Cutlery,  Stock  of— Depreciation  on,  14,  18 


1~\  eaf ening— Rule  for   measurement 
-^     of,  27 

Decimal  Value  of  Divisions  of  Foot — 

Table  showing,  42 

Dimension  Boards— Prices  allowed  for 

putting  on,  27 

Dimension    Stone,   Bridge  Masonry — 

Rules  for  measurement  of,  24 

Dimension  Stone,  Footing— Rules  for 

measurement  of,  24 

Dimension  Stone,  Surface  Dressing- 
Rules  for  measurement  of,  24 
Dimensions  of  Cord  of  Wood,  51 
Dimensions— Rules  for  measurement  of,  29 
Discount,  Bank — Rule  for  ascertaining,  48 
Discount,  Commercial— What  it  is,  48 
Discounts-  Difference   between   Bank 

and  Commercial,  48 

Discount — Rule  for  ascertaining  Bank 

Discount,  48 

Discount,  True— What  it  is,  47 

Discount — What  it  is,  47,  48 

Doors— Rules  for  measurement  of,  29 

Double  Purifiers,  Smith's— Prices  of, 

32,  33,  34 


68 


Tiffany's  Digest 


Table  of  Contents— Continued. 


PAGE 

Druggists'  Sundries,  Stock  of— Depre- 

Depreciations—Continued. 

PAGE. 

ciation  on, 

13 

Drugs,  Stock  of— Depreciation  on, 

13 

Bricli  Dwellings, 

5 

Dry  Goods,  Stock  of — Depreciation  on. 

Brick  Fire  Brick  Works, 

9 

13, 

18 

Bricli  Flcur  Mills, 

9 

Dry  Measure— Table  of, 

52 

Brick  Foundries, 

9 

Duodecimals— Facts  regarding, 

.21 

Brick  Glass  Works, 

9 

Duodecimals— Rule  for  measuring  by, 

21 

Brick  Grain  Elevators, 

9 

Duodecimals— What  are. 

21 

Brick  Hardware  Works, 

9 

Dust  Catchers,  Prinz— Prices  of,  32,  33, 

34 

Brick  Hemp  Warehouses, 
•Brick  Hop  Houses, 

9 

Dwellings — Depreciation  on. 

5 

9 

DweUings   —  Rule    for    ascertaining 

Brick  Hotel  Buildings, 

7 

approximate    cost    of    by    cubic 

Brick  Hotel  Stables, 

9 

contents                                            22, 

23 

Brick  Ice  Houses, 

9 

Dwellings  —  Rule    for    ascertaining 

Brick  Infirmaries, 

8 

approximate  cost  of  by  superficial 

Brick  Livery  Stables, 

9 

contents. 

20 

Brick  Machine  Shop, 

10 

Brick  Malt  House, 

10 

DEPRECIATIONS 

Brick  Nail  Works, 
Brick  Nut  Works, 

10 
10 

Brick  Oil  Factories, 

.  10 

Percentages  of,  on  the  following. 

Brick  Paper  Mills, 

10 

Academies,  brick  or  frame, 

8 

Brick  Pork  Houses, 

10 

Apparel,  Family  Wearing 

15 

Brick  Potteries, 

10 

Artificial  Flowers— Stock  of, 

16 

Brick  Rolling  Mills, 

10 

Ash  Lumber— Stock  of, 

16 

Brick  Sale  Stables, 

9 

Asylums,  brick  or  frame, 

8 

Brick  School  House  Buildings, 

7 

Axe  Factories, 

8 

Brick  Soap  Factory, 

10 

Babitted  Boxes, 

34 

Brick  Starch  Factory, 

11 

Bacon— Stock  of, 

17 

Brick  Store  Buildings, 

6 

Barns,                                                       5,  6 

Brick  Sugar  Refinery, 

31 

Bearings, 

12 

Brick  Tanneries, 

11 

Bedding, 

15 

Brick  Tobacco  Factory, 

11 

Beds, 

15 

Brick  Whiskey  Warehouse, 

11 

Beech  Lumber— Stock  of, 

16 

Brick  Woolen  Mills, 

11 

Beer— Stock  of, 

13 

Bridges,  frame, 

Buildings,  brick  or  frame,  used  a 

8 

Belting,                 •                                12 

34 

LS 

Blast  Furnaces, 

8 

Factories, 

7,  8 

Blocks,  Omnibus, 

6 

Buildings,  Veneered 

11 

Boarding  Stables,  brick  or  frame. 

9 

Bulk  Meats— Stock  of, 

17 

Boilers, 

12 

Candle  Factory,  brick  or  frame. 

10 

Bolt  or  Nut  Works,  brick  or  frame, 

10 

Caps-Stock  of. 

14,  18 

Bolting  Chests, 

34 

Carpets, 

15 

Bolting  Cloths, 

34 

Cement  Works, 

8 

Bolting  Screens,  Wire, 

34 

Chair  Factory,  Machinery  in. 

12 

Books, 

15 

Cheese  Factory,  brick,  stone  or  frame,    9 

Books— Stock  of. 

13 

Chests,  Bolting 

34 

Boots— Stock  of,                                 13 

18 

Chicago  Whiskeys— Stock  of. 
Churches, 

17 

Boxes,  Babitted 

34 

7 

Breakers,  Coal 

8 

Clear  Ribbed  Sides— Stock  of. 

17 

Breweries,  brick  or  frame 

8 

Clothing— Stock  of. 
Cloths,  Bolting 

13,  18 

Brick  Academies, 

8 

34 

Brick  Asylums, 

8 

Coal  Breakers, 

8 

Brick  Barns, 

5 

Cofleee— Stock  of. 

14 

Brick  Boarding  Stables, 

9 

Collars— Stock  of. 

13 

Brick  Bolt  or  Nut  Works, 

10 

Cooper  Shop,  brick  or  frame, 

8 

Brick  Breweries, 

8 

Core  Wheel  Cogs,  wooden. 

34 

Brick  Candle  Factory, 

10 

Core  Wheels, 

34 

Brick  Cheese  Factory, 

9 

Com  Mills,  Portable, 

31 

Brick  Church  Buildings 

7 

Cotton  Mill,  brick  or  frame, 

8 

Brick  Cooper  Shop, 

8 

Cotton  Wood  Lumber, 

16 

Brick  Cotton  Mill, 

8 

Couplings  and  Shaftings, 

34 

Brick  Court  House, 

9 

Court  House.  Drick,  stone  or  frame 

9 

OF  Depreciations. 


69 


Table  of  Contents— Continued. 

Deprec  I  ATioNS— Continued . 

PAGE. 

1 

j    Depreciations — Continued. 

page. 

Cranes, 

34 

Frame  Nail  Works, 

10 

Crockery, 

15 

Frame  Nut  Works, 

10 

Crockery— Stock  of, 
Cured  Shoulders— Stock  of, 

17,  18 

Frame  Oil  Factories, 

10 

17 

Frame  i"aper  Mills, 

10 

Cutlery, 

15 

Frame  Pork  Houses, 

10 

Cutlery— Stock  of. 

14,  18 

Frame  PoLteries, 

10 

Druggists  Sundries— Stock  of. 

13 

Frame  Rolling  Mills, 

19 

Drugs— Stock  of. 

13 

Frame  Sale  Stables, 

9 

Dry  Goods -Stock  of. 

13,  18 

Frame  Salt  Works, 

10 

Dwellings, 

5 

Frame  School  Houses, 

7 

Elevator  Belting  and  Cups, 

34 

Frame  Soap  Factory, 

10 

Elevators,  brick  and  frame. 

9 

Frame  Starch  Factory, 

11 

Engines, 

12 

Frame  Store  Buildings, 

6,  7 

Factory,  Axe, 

8 

Frame  Sugar  Refinery, 

11 

Factory,  Candle,  brick  or  frame, 

10 

Frame  Tanneries, 

11 

Factory,  Chair— Machinery  in. 

12 

Frame  Tobacco  Factory, 

11 

Factory,  Cheese,  brick,  stone  or  frame,  9 

Frame  Whiskey  Warehouse, 

11 

Factory,  Furniture— Machinery  in 

12 

Frame  Woolen  Mills, 

11 

Factory,  Oil,  brick  or  frame, 

10 

Furnaces,  Blast 

8 

Factory,  Soap,  brick  or  frame, 

10 

Furnaces,  Iron,  brick  or  frame, 

9 

Factory,  Starch,  brick  or  frame. 

11 

Furnishing  Goods  Gent's  -Stock  of,      13 

Factory,  Tobacco,  brick  or  frame, 

11 

Furniture  Factory,  Machinery  in, 

12 

Family  Wearing  Apparel, 

15 

Furniture  and  Fixtures,  Store, 

11 

Fire  Brick  Works,  brick  or  frame, 

9 

Furniture,  Household 

15 

Fixtures  and  Furniture,  Store. 

11 

Furniture— Stock  of. 

13 

Flour  Mill  Machinery, 

12,  34 

Furs— Stock  of. 

13 

Flour  Mills,  brick  stone  or  frame. 

9 

Gearing, 

12,  34 

Flowers,  Artificial— Stock  of. 

16 

Gent's  Furnishing  Goods— Stock  of,      13 

Found ^ries,  brick  or  frame. 

9 

Glassware, 

15 

Frame  Academies, 

8 

Glass  Works,  brick. 

9 

Frame  Asylums, 

8 

Grain  Elevators,  brick. 

9 

Frame  Axe  Factory, 

8 

Groceries— Stock  of, 

14,  18 

Frame  Barns, 

5,  6 

Hams — Stock  of. 

17 

Frame  Blast  Furnaces, 

8 

Hard  Maple  Lumber— Stock  of. 

16 

Frame  Boarding  Stables, 

9 

Hardware— Stock  of, 

14,  18 

Frame  Bolt  and  Nut  Works, 

10 

Hardware  Works,  brick  or  frame 

9 

Frame  Breweries       - 

8 

Harness— Stock  of, 

34 

Frame  Bridges, 

Frame  Buildings  used  as  Factories 

8 

Hats— Stock  of. 

14,  18 

8 

Hemp  Warehouses,  brick  or  frame,  '    9 

Frame  Candle  Factory, 

10 

Hickory  Lumber— Stock  of, 

36 

Frame  Cement  Works, 

8 

Hides— Stock  of, 

14 

Frame  Cheese  Factory, 

9 

Highwines— Stock  of. 

15 

Frame  Cooper  Shop, 

8 

Hoisting  Screws,  Bails,  etc. 

34 

Frame  Cotton  Mill, 

8 

Hop  Houses,  brick  or  frame, 

9 

Frame  Court  House, 

9 

Hopper  Stands  and  Shoes, 

34 

Frame  Dwellings, 

5 

Hotel  Buildings, 

7 

Frame  Fire  Brick  Works, 

9 

Hotel  Stables,  brick  or  frame, 

9 

Frame  Flour  Mills, 

9 

Household  Furniture, 

15 

Frame  Foundries, 

9 

Ice  Houses,  brick  or  frame. 

9 

Frame  Glass  Works, 

9 

Infirmaries,  brick  or  stone. 

8 

Frame  Grain  Elevators, 

9 

Instruments,  Musical  -Stock  of, 

16 

Frame  Hardware  Works, 

9 

Iron  Furnaces,  frame. 

9 

Frame  Hemp  Warehouses, 

9 

Iron  Gearing, 

34 

Frame  Hop  Houses, 

9 

Iron  Pulleys, 

34 

Frame  Hotel  Buildings, 

7 

Iron  Works,  Machinery  in, 

12 

Frame  Hotel  Stables, 

9 

Kentucky  Whiskeys— Stock  of, 

17 

Frame  Ice  Houses, 

9 

Knights  Templar  Equipments, 

16 

Frame  Infirmaries, 

8 

Laces— Stock  of, 

16,  18 

Frame  Livery  Stables, 

9 

Lard,  Rendered— Stock  of. 

17 

Frame  Machine  Shop, 

10 

Leather— Stock  of, 

15 

Frame  Malt  House, 

10 

Leather  Belting, 

12,  34 

70 


Tiffany's  Digest 


Table  of  Contents— Continued. 


Depreciations— Continued. 


Linn  Lumber— Stock  of, 

Livery  Stables,  brick  or  frame, 

Lumber— Stock  of, 

Machine  Shops,  brick  or  frame, 

Machinery, 

Machinery  in  Chair  Factory, 

Machinery  in  Flour  Mill, 

Machinery  in  Furniture  Factory, 

Machinery  in  Iron  Works, 

Machinery  in  Planing  Mills, 

Machinery  in  Woodworkers, 

Machines,  Smut, 

Malt  Houses,  brick  or  frame, 

Manufactory  Buildings,       7,  8,  9,  10, 

Meats,  Bulk— Stock  of. 

Medicines,  Patent— Stock  of, 

Middlings  Purifiers, 

Military  Goods— Stock  of, 

Mill  Curbs, 

Mill  Spindles, 

Mill  Stones, 

Mills,  Cotton,  brick  or  frame, 

Mills,  Flour— Machinery  in, 

Mills,  Flour,  brick,  stone  or  frame ; 

Mills,  Paper,  brick  or  frame, 

Mills,  Planing — Machinery  in. 

Mills,  Portable  Corn 

Mills,  Roller, 

Mills,  Rolling,  brick  or  frame. 

Mills,  Saw,  frame. 

Millinery  Goods— Stock  of. 

Mirrors, 

Miscellaneous  Goods— Stock  of, 

Musical  Instruments— Stock  of. 

Nail  Works,  brick  or  frame, 

Neckties— Stock  of, 

New  Orleans  Syrup— Stock  of, 

Notions—Stock  of,  16, 

Nut  or  Bolt  Works,  brick  or  frame. 

Oak  Lumber— Stock  of, 

Oil  Factories,  brick  or  frame. 

Omnibus  Blocks, 

Organs— Stock  of. 

Paintings, 

Paper  Mills,  brick  or  frame. 

Patent  Medicines— Stock  of, 

Pianos, 

Pianos— Stock  of, 

Pictures, 

Pine  Lumber — Stock  of, 

Planing  Mill,  Machinery  in, 

Plated  Ware, 

Plug  Tobacco  Factory,  brick  or  frame, 

Plush— Stock  of, 

Poplar  Lumber— Stock  of. 

Pork  Houses,  brick  or  frame. 

Pork  Products— Stock  of, 

Portable  Corn  Mills, 

Potteries,  brick  or  frame. 

Pulleys, 

Purifiers,  Middlings, 


16 
9 
16 
10 

12,  34 
12 

12,  34 
12 
12 
12 
12 
34 
10 
11 
17 
13 
34 
16 
34 
34 
34 


12,  34 


16 
15 
10 
13 
15 
16 
15 
16 
12 
15 
11 
13 
16 
10 
17 
34 
10 
12,  34 
34 


Depreciations— Continued. 

Queensw  are— Stock  of,  17,  18 

Refinery,  Sugar,  brick  or  frame,  11 

Rendered  Lard— Stock  of,  17 

Reps— Stock  of,  13 

Ribbed  Sides,  Clear  17 
Ribbons— Stock  of ,                            16,  18 

Roller  Mills,  34 

Rolling  Mills,  brick  or  frame,  10 
Rubber  Belting,                                   12,  34 

Rubber  Goods— Stock  of,  17 

Saddlery— Stock  of,  14 

Sale  Stables,  brick  or  frame.  9 

Salt  Works,  frame,  10 

Saw  Mills,  frame,  10 

School  Houses,  7 

Screens,  Bolting  34 

Shafting,  12 

Shafting  and  Couplings,  34 

Shelf  Hardware— Stock  of,  14 

Shirts— Stock  of,  13 
Shoes— Stock  of,                                 13,  18 

Shoulders— Stock  of,  17 

Smut  Machines,  34 

Soap— Stock  of,  18 
Soap  and  Candle  Factory,  brick  or 

frame,  10 

Society  Goods— Stock  of,  16 

Soft  Maple  Lumber— Stock  of,  16 
Special  Hazards,                              7,  8,  9 

Spouting  and  Stock  Hoppers,  34 
Stables,  Boarding,  Hotel,  Livery  or 

Sale,  brick  or  frame,  9 

Starch  Factory,  brick  or  frame,  11 

Stationery— Stock  of,  13 

Stock  Hoppers  and  Spouting,  34 

Stone  Academies,  8 

Stone  Asylums,  8 

Stone  Breweries,  8 

Stone  Cheese  Factory,  9 

Stone  Church  Buildings,  7 

Stone  Cooper  Shop,  8 

Stone  Cotton  Mill,  8 

Stone  Court  House,  9 

Stone  Dwellings,  5 

Stone  Fire  Brick  Works,              •  9 

Stone  Flour  Mills,  9 

Stone  Glass  Works,  9 

Stone  Hotel  Buildings,  7 

Stone  Infirmaries,  8 

Stone  School  House  Buildings,  7 

Stone  Store  Buildings,  6 
Store  Buildings,                                    6,  7 

Store  Furniture  and  Fixtures,  11 

Stoves,  15 
Straw  Goods— Stock  of,                     16,  18 

Sugars— Stock  of,  14 

Sugar  Refineries,  brick  or  frame,  11 

Sycamore  Lumber— Stock  of,  16 

Syrups— Stock  of,  14 

Tanneries,  brick  or  frame,  11 

Teas— Stock  of,  14 


OF  Depreciations. 


71 


Table  of  Contents—Continued. 


Depreciations— Continued. 

Tobacco  Barns,-  11 

Tobacco  Factories,  brick  or  frame,  11 

Tobacco  Houses,  11 

Tobacco  Stemmeries,  11 

Tools— Stock  of,  14 

Velvets— Stock  of,  16 

Veneered  Buildings,  11 

Walnut  Lumber— Stock  of,  16 

Ware,  Plated  15 

Warehouses,  Hemp,  brick  or  frame,  9 
Warehouses,  Whiskey,brick  or  frame,  11 

Wearing  Apparel,  15 

Whiskey  Warehouse,  TDrick  or  frame,  11 

Whiskeys,  Chicago— Stock  of,  17 

Whiskeys,  Kentucky— Stock  of,  17 

Whiskeys— Stock  of,  17 

Willowware — Stock  of,  17 

Woodenware— Stock  of,  17 

Woodworkers— Machinery  in,  12 

Woolen  Mills,  brick  or  frame,  11 

Works,  Bolt  or  Nut,  brick  or  frame,  10 

Works,  Fire  Brick  9 

Works,  Frame  Cement  8 

Works,  Glass,  brick,  9 

Works,  Hardware,  brick  or  frame,  9 

Works,  Iron— Machinery  in,  12 

Works,  Nail,  brick  or  frame,  10 

Works,  Nut  and  Bolt,  brick  or  frame,  10 

Works,  Salt,  frame,  10 


XT' levator  Belting  and  Cups— Depre 
-*— '     elation  on. 
Elevators— Depreciation  on, 
Elevators— Prices  of,  32,  33,  34 

Engines — Depreciation  on,  12 

Estimate  of  Cost  of  50  barrel  Custom 

Flour  Mill, 
Estimate  of  Cost  of  125  barrel  Custom 

and  Roller  Flour  Mill, 
Estimate  of  Cost  of  230  barrel  Roller 

Flour  Mill, 
Estimate  of  Cost  of  250  barrel  Roller 

Flour  Mill, 
Estimate  of  Cost  of  500  barrel  Roller 

Flour  Mill, 
Estimating  Profits — Rules  for. 
Eureka  Separators— Prices  of, 
Eureka  Smutters— Prices  of, 
Excavations— Rules  for  measurement 

of. 
Excelsior  Bran  Dusters— Prices  of. 
External  Walls — Rules   for   measure- 
ment of, 


34 


32 

32 

33 

33 

34 
46 
33 
33 

24 


25 


"pactory.  Axe — Depreciation  on, 
*        Factory,  Candle— Depreciation  on. 
Factory,  Chair,  Machinery  in— Depre- 
ciation on. 
Factory,  Cheese— Depreciation  on, 


„  PAGE 

Factory,  Furniture,   Machinery   in  — 

Depreciation  on, 
Factory,  Oil— Depreciation  on, 
Factory,  Soap— Depreciation  on. 
Factory,  Starch— Depreciation  on, 
Factory,  Tobacco— Depreciation  on. 
Family  Wearing  Appatel— Deprecia- 
tion on. 
Finishing  Lumber— Prices  allowed  for 

putting  on. 
Fire  Brick  Works— Depreciation  on, 
Fixtures  and  Furniture,  Store— Depre- 
ciation on, 
Flagging— Rule  for  measurement  of, 
Floor  Ai'ches— Rule  for  measurement 

of. 
Floor,  Wall  or  Roof  Measure— Rule  for. 
Flooring— Prices  allowed  for  laying, 
Flour   Mill   Machinery— Depreciation 

on,  12,  34 

Flour  Mills— Depreciation  on,  9 

Flour  Mills— Estimates  on,  31  to  34 

Flour  Mills— Estimate  on  fifty  barrel 

Custom  Mill  complete. 
Flour  Mills— Estimate  on  one-hundred- 
and-fif  ty  barrel  Custom  and  Roller 
Mill  complete. 
Flour  Mills— Estimate  on  two-hundred- 
and-thirty  barrel  Roller  Mill  com- 
plete. 
Flour  Mills— Estimate  on  two-hundred- 

and-fifty  barrel  Roller  Mill  complete, 
Flour  Mills— Estimate  on  five-hundred 

barrel  Roller  Mill  complete. 
Flour  Packers— Prices  of,  32,  33, 

Flour  Scales— Prices  of,  32,  33, 

Flowers,    Artificial,   Stock  of— Depre- 
ciation on, 
Flues— Rules  for  measurement  of. 
Fluid  Measure— Table  of, 
Folded  Sheets-Table  of, 
Founderies — Depreciation  on. 
Frame  Churches— Rule  for  ascertaining 
approximate    cost    of    by    cubic 
contents, 
Frame  Dwellings— Rule  for  ascertaining 
approximate    cost    of    by    cubic 
contents,  23 

Frame  Store  Buildings-^Rule  of  ascer- 
taining approximate  cost  of  by 
cubic  contents,  22,  23 

Furnaces,  Blast — Depreciation  on. 
Furnaces,  Iron— Depreciation  on, 
Furnishing  Goods,  Gents',  Stock  of— 

Depreciation  on. 
Furniture    Factory,    Machinery    in— 

Depreciation  on. 
Furniture  and  Fixtures,  Store— Depre- 
ciation on. 
Furniture,  Household-Depreciation  on. 
Furniture,  Stock  of— Depreciation  on, 
Furs,  Stock  of— Depreciation  on, 


32 


32 


32 


23 


72 


Tiffany's  Digest 


Table  of  Contents— Continued. 


PAGE. 

Gables— Rules  f ^r  measurement  of,      26 
Gateways— Rules   for    measure- 
ment of,  29 
Gauged  Work— Rules  for  measurement 

of,  26 

Gearing— Depreciation  on,  12,  34 

Gearing— Prices  of,  32,  33,  34 

Gents'  Furnishing  Goods,  Stock  of— 

Depreciation  on,  13 

Giant  Rolls— Prices  of,  32 

Gii-ders— Rules  for  measurement  of,        29 
Glassware— Depreciation  on,  15 

Glass  Works— Depreciation  on,  9 

Gram  in  Bins— Illustration  of  rule  for 

measuring  capacity  of,  35 

Grain  in  Bins  —  Rule   for   measuring 

capacity  of,  35 

Grain  Elevators— Depreciation  on,  9 

Grain— Rule  for  measuring  by  weight,    38 
Grain— Table  showing  number  of  lbs. 

in  bushel  in  various  States,  39 

Granite  Paving— Facts  regarding. 
Groceries,  Stock  of— Depreciation  on, 

14, 


51 


Hams,  Stock  of— Depreciation  on. 
Hard  Maple  Lumber,  Stock  of— 
Depreciation  on, 
Hardware,  Stock  of— Depreciation  on, 

Hardware  Works— Depreciation  on. 
Harness,  Stock  of— Depreciation  on, 
Hats,  Stock  of— Depieciation  on, 
Hay— Rule  for  measuring, 
Hemp  Warehouses — Depreciation  on, 
Hickory  Lumber,  Stock  of — Deprecia- 
tion on. 
Hides,  Stock  of— Depreciation  on, 
Highwines,  Stock  of— Depreciation  on, 
Hogs— Rule  for  ascertaining  gross  and 

net  weight  of, 
Hoisting  Screws,   Bails,    etc.— Depre- 
ciation on, 
Hollow  Walls— Rules  for  measurement 

of. 
Hop  Houses— Depreciation  on. 
Hopper  Scales— Prices  of,  33, 

Hopper  Stands  and  Shoes— Deprecia- 
tion on, 
Hotel  Buildings— Depreciation  on. 
Hotel  Stables— Depreciation  on. 
Household  Furniture— Depreciation  on, 


18 


14,  18 
38 


34 


Ice  House— Rule  for  computing  capa- 
city of,  35 
Ice  Houses— Depreciation  on,  9 
Ice — Rule  for  computing  number  of 

tons  of,  35 

Independent  Square  Piers— Rules  for 

measurement  of,  25,  26 

Infirmaries— Depreciation  on,  8 


PAGE. 

Instruments,  Musical,  Stock  of— Depre- 
ciation on,  16 
Interest— Rules  for  calculating,                47 
Interest — Rule  for  calculating  partial 

payments, 
Interest— Rule  for  calculating  at  six 

percent., 
Interest— What  it  is. 
Iron  Furnaces— Depreciation  on. 
Iron  Gearing— Depreciation  on. 
Iron  Pulleys— Depreciation  on. 
Iron  Works,  Machinery  in— Deprecia- 
on, 


47 


12 


T  oists,  Cutting  of,  by  piece— Rule  for 
^     measurement  of,  26 

Joists— Rules  for  measurement  of,  29 

Joists — Table  showing  number  of  feet 
in,  20 


TZ"  entucky   Whiskeys,    Stock   of  — 

■'-^    Depreciation  on. 

Kirk  &  Fender's  Dust  Catchers— Prices 
of. 

Knights  Templar  Equipments — Depre- 
ciation on, 

Kurth's  Cockle  and  Separator— Prices 
of. 


Laces,  Stock  of— Depreciation  on,  16,  18 
Lackawanna.   Coal  —  Number   of 

cubic  feet  in  a  ton,  51 
Lackaw^anna  Coal  —  Weight  of  cubic 

foot  of,  51 

Land  Measure — Table  of,  52 

Land— Rule  for  measuring,  38 

Lard,  Stock  of — Depreciation  on,  17 
Lath— Number  lequired  for   seventy 

yards  of  surface,  27 

Lathing— Rule  for  measurement  of,  27 

Latitude— Table  used  in  measuring,  51 
Lead  Castings— Rule  for  ascertaining 

weight  of,  from  their  patterns,  37 
Lead  Pipes  — Table  showing  weight  of 

per  foot  run,  43 

Lead— Rule  to  ascertain  weight  of,  37 
Leads— Table    showing  number  in  a 

pound  of  Book  W^ork,  36 
Leads— Table  showing  number  of,  in 

a  Dound  of  newspaper  work,  36 

Leather  Belting— Depreciation  on,     12,  34 

Leather,  Stock  of — Depreciation  on,  15 

Ledges — Rules  for  measurement  of,  26 
Lehigh  Coal— Number  of  cubic  feet  in 

a  ton,  51 
Lehigh  Coal— Weight  of  cubic  foot  of,  61 
Lightning  Calculator  or  Cross  Multi- 
plication—Illustrations of,  48 
Lightning  Calculator  or  Cross  Multi- 

pUcatiou— Rules  for,  48 


OF  Depreciations. 


73 


Table  of  Contents— Continued. 


PAGE. 

Linear  Measure— Table  of,  52 
Linn  Lumber,  Stock  of— Depreciation 

on,  16 
Linseed  Oil— Rule  to  find  quantity  in 

gallons  from  specified  number  of 

pounds,  53 

Lintels— Rules  for  measurement  of,  29 

Liquid  or  Wine  Measure— Table  of,  53 

Little  Giant  Rolls— Prices  of,  32 

Livery  Stables— Depreciation  on,  9 

Longitude — Table  used  in  measuring,  51 

Lost  Policy  Indemnity  Bond— Form  of,  63 
Lumber  Dealers  use  Board  or  Timber 

Measure,  19 

Lumber— Prices  of,  32,  33,  34 
Lumber— Rules  to  ascertain  number  of 

feet  of,  19 

Lumber,  Stock  of— Depreciation  on,  16 
Lumber — Table   showing   number   of 

feet  in  given  sizes,  20 


"N/Tachine  Shops— Depreciation  on,        10 
-'■^-*-     Machinery— Depreciation  on,    12,  34 
Machinery,  Chair  Factory —Deprecia- 
tion on,  12 
Machinery,  Flour  Mill  —  Depreciation 

on,  12,  34 

Machinery,  Furniture  Factory— Depre- 
ciation on,  12 
Machinery,  lorn  Works— Depreciation 

on,  12 

Machinery,  Planing  Mills  —  Deprecia- 
tion on,  12 
Machinery,  Woodworkers  —  Deprecia- 
tion on,  12 
Machines,  Brush— Prices  of,  33,  34 
Machines,  Cockle— Prices  of,  32 
Machines— Prices  of,  32,  33,  34 
Machines,  Smut— Depreciation  on,  34 
Machines,  Smut— Prices  of,  32,  33,  34 
Malt  Houses— Depreciation  on,  lo 
Manufactory  Buildings— Depreciation 

on,  7,  8,  9,  10,  11 

Marking  Goods  to  make  specific  profits, 

—Rule  for,  37 

Masons'    Work— Rules    for   measure- 
ment of,  24  to  28 
Meal,  Corn,  Bolt— Prices  of,  32,  33 
Measures  of  various  Capacity— Table 

showing  dimensions  of,  42 

Meats,  Stock  of— Depreciation  on,  17 

Medicines,  Patent,    Stock   of—  Depre- 
ciation on,  13 
Merchandise— Rules  for  marking,  to 

make  specific  profits,  37 

Middlings  Purifiers— Depreciation  on,      34 
Military   Goods,    Stock  of— Deprecia- 
tion on,  16 
Mill  Curbs— Depreciation  on,                     34 
Mill,  Custom— Estimate  of  Cost  of  50 

barrel  capacity,  32 

Mill  Machinery— Depreciation  on,      12,  34 


32,  33, 


PAGE. 

Mill,  Roller— Estimate  of  ;Cost  of  125 
barrel  capacity,  32 

Mill,  Roller -Estimate  of  Cost  of  230 
barrel  capacity. 

Mill,  Roller— Estimate  of  Cost  of  250 
barrel  capacity. 

Mill,  Roller— Estimate  of  Cost  of  500 
barrel  capacity, 

Mill  Spindles— Depreciation  on, 

Mill  Stones— Depreciation  on, 

Mill  Tools— Prices  of. 

Mills,  Corn— Depreciation  on. 

Mills,  Cotton — Depreciation  on, 

Mills,  Flour— Depreciation  on. 

Mills,  Paper— Depreciation  on. 

Mills,  Portable  Corn— Depreciation  on, 

Mills,  Portable— Prices  of, 

Mills,  Roller— Depreciation  on, 

Mills,  Roller— Prices  of,  32,  33, 

Mills,  Rolling— Depreciation  on. 

Mills,  Saw  -  Depreciation  on, 

Millinery  Goods,  Stock  of— Deprecia- 
tion on, 

Millwright  Work— Prices  of,  32,  33,  34 

Milwaukee  Dust  Catchers— Prices  of,      34 

Mirrors— Depreciation  on, 

Miscellaneous  Goods,  Stock  of— Depre- 
ciation on, 

Miscellaneous  Measures — Table  of, 

Moline  Separators— Prices  of, 

Mortar— Quantity  of  lime,  sand  and 
hair  required  for  one-hundred 
square  yards, 

Mouldings— Rule  for  measurement  of, 

Multiplication— Contractions  in. 

Multiplication,  Contractions  in — Rules 
for. 

Musical  Instruments,  Stock  of —Depre- 
ciation on. 


33 


27 
27 
48 

48 


16 


N' 


ail  Works— Depreciation  on, 

Nails,    Lath  —  Number   required 
for  seventy  yards  of  surface, 
Nails— Number  of  pounds  allowed  to 

one  thousand  f^t  of  lumber, 
Nails— Number  of  pounds  allowed  to 

one  thousand  shingles. 
Niches— Rule  for  measurement  of. 
Neckties,  Stock  of— Depreciation  on. 
New  Orleans  Syrup,  Stock  of— Depre- 
ciation on. 
New  York  Currency,  (old  style). 
Newspaper,  Measurement  —  Table 
showing  number  of  ems  in  a  line  of 
different  size  of  type,  and  number 
of  lines  required  for  1000  ems,  36 

Newspaper     Work  —  Table     showing 
space  in  inches  filled  by  1'  00  ems 
of  matter  of  different  sizes  of  type,    36 
Notions,  Stock  of— Depreciation  on,  16,  18 
Nut  or  Bolt  Works— Depreciation  on,       10 


74 


Tiffany's  Digest 


Table  of  Contents—Continued. 


PAGE. 

/^ak   Lumber,  Stock  of— Deprecia- 

^"-^     tion  on,  16 

Oil  Factories— Depreciation  on,  10 

Omnibus  Blocks— Depreciation  on,  6 

Openings — Rules  for  measurement  of,  26 

Organs,  Stock  of— Depreciation  on,  16 


ID  ackers,  Bran— Prices  of,  33,  34 
^^  Packers,  Flour— Prices  of,  32,  33,  34 
Packing— Rule  for  measurement  of,  26 
Paintings— Depreciation  on,  15 
Panels,  Cutting  of —Rule  for  measure- 
ment of,  26 
Panels — Rules  for  measurement  of,  26 
Paper,  Copying,  Sizes  of  sheets— Table 

of,  50 
Paper,  Drawing,  Sizes  of  sheets— Table 

of,  50 
Paper— Illustration  of  Rule  to  ascertain 

equivalents  of,  35 

Paper  Mills— Depreciation  on,  10 
Paper— Rule  to  ascertain  equivalents 

of,  35 

Paper,  Sizes  of  sheets— Table  of,  50 

Paper— Table  of,  50 
Paper  —  Table    showing  quantity  of, 

required  for  books  of  various  sizes,  44 
Paper,  Wall— Rule  for  measuring,  38 
Parallelopipedons— Rule  for  ascertain- 
ing solidity  of,  37 
Partial  Loss,  Receipt  for— Form  of,  60  to  62 
Partial  Loss,  Statement  of — Form  of.  60,  61 
Partition  Walls,  Intersections  of —Rules 

for  measurement  of,  25 
Patent  Medicines,  Stock  of— Deprecia- 
tion on,  13 
Pebble  Paving— Facts  regarding,  51 
Pendants— Rule  for  measurement  of,  27 
Pianos — Depreciation  on,  15 
Pianos,  Stock  of— Depreciation  on,  16 
Pictures — Depreciation  on,  15 
Piers— Rules  for  measurement  of,  25,  29 
Pilasters— Rules  for  measurement  of,  25,  29 
Pilasters— Rule  for  measurement  of,  27 
Pine  Lumber,  Stock  of— Depreciation 

on,  16 
Piston — Rule  of  ascertaining  area  of,  35 
Planing  MiU,  Machinery  in— Deprecia- 
tion on,  12 
Plastering  Cornices,  Surface  Dressing- 
Rules  for  measurement  of,  24 
Plastering,  Plain  Surface  —  Rules  for 

measurement  of,  24 

Plastering— Rule  for  measurement  of,  27 

Plated  Ware— Depreciation  on,  15 

Platform  Scales— Prices  of,  33,  34 

Plug  Tobacco  Factory-Depreciation  on,  1 1 

Plush,  Stock  of— Depreciation  on,  13 
Polygon      Pier      Work  — Rules      for 

measurement  of,  25 
Poplar  Lumber,  Stock  of— Deprecia- 
tion on,  16 


PAGE. 

Pork  Houses— Depreciation  on,  10 

Pork  Products,  Stock  of— Depreciation 

on,  17 

Portable  Corn  Mills— Depreciation  on,  34 
Potatoes — Rule  for  ascertaining  num- 
ber of  bushels  of.  38 
Potteries— Depreciation  on,  lo 
Present  Value— Rule  for  ascertaining,  48 
Pressed  Brick  Work — Rule  for  measure- 
ment of,  27 
Prinz  Dust  Catchers— Prices  of,  32,  33,  34 
Prisms— Rule  for  ascertaining  solidity 

of,  37 

Profits— Definition  of,  46 

l^rofits — Rules  for  estimating,  ''46 

Profits,    Specific— Rule    for   marking 

goods  to  make,  37 

Projections— Rules  for   measurement 

of,  25,  26 

Proof  of  Loss— Form  of,  63 

Proof  of  Loss,  Railroad— Form  of,  63 

Pulleys — Depreciation  on,  12,  34 

Purifiers,  Middlings— Depreciation  on,     34 
Purifiers— Prices  of,  32,  33,  34 

Purifiei-s,  Smith's,  Double— Prices  of, 

32,  33,  34 

Queensware,  Stock  of— Depreciation 
on,  17,  18 

Quirks— Rule  for  measurement  of,  27 


TD  acking— Rule  for  measurement  of,    26 
-'^    Rag  Stone  Paving — Facts  regard- 
ing, 51 
Railroad  Proof  of  Loss— Form  of.  63 
Receipt  for  Partial  Loss— Form  of, 

60,  61,  64 
Recesses,  Cutting  of —Rule  for  measure- 
ment of,  26 
Recesses— Rules  for  measurement  of,  25,  2{i 
Reels— Prices  of,  32,  33,  34 
Reels,  Scalpnie:- Prices  of,  32,  33,  34 
Reference— Tables  of ,  50,  51,  52,  53,  54,  55 
Refinery,  Sugar— Depreciation  on,  11 
Re-Insurance  Proof  of  Loss — Form  of,  64 
Rendered  Lard,  Stock  of— Deprecia- 
tion on,  17 
Reps,  Stock  of— Depreciation  on,  13 
Ribbed  Sides,  Clear,  Stock  of— Depre- 
ciation on,  17 
Ribbons,  Stock  of— Depreciation  on,  16,  18 
Richmond  Bran  Dusters— Prices  of,  34 
Richmond  Brush  Machines— Prices  of,  34 
Richmond  Scourer— Prices  of,  34 
Rings— Rule  for  measurement  of,  27 
Roller  and  Custom  Flour  Mill— Esti- 
mate of  Cost  of  125  barrel,  32 
Roller  Flour  Mill— Estimate  of  Cost  of 

230  barrel,  33 

Roller  Flour  Mill-Estimate  of  Cost  of 
250  barrel,  33 


OF  Depreciations. 


75 


Table  of  Contents— Continued. 


PAGE. 

Roller  Flour  Mill— Estimate  of  Cost  of 

500  barrel,  34 
Roller  Mills— Depreciation  on,  34 
Roller  Mills— Prices  of,  32,  33,  34 
Rolling  Mills— Depreciation  on,  10 
Rolls,  Giant— Prices  of,  32 
Roof,  Floor  or  Wall  Measure— Rule  for,  53 
Rosettes— Rule  for  measurement  of,  27 
Round  Pier  Work— Rules  for  measure- 
ment of,  25 
Round    Timber  — Rules   to   ascertain 

number  of  feet  of,  19 
Round  Walls— Rules  for  measurement 

of,  25 

Rubber  Belting— Depreciation  on,      12,  34 
Rubber  Goods,  Stock  of— Depreciation 

on,  17 
Rubble  Work— Rules  for  measurement 

of,  24 

Rule  Joints— Rule  for  measurement  of,  27 


Saddlery,  Stock  of —Depreciation  on,    14 
Sale  Stables— Depreciation  on,  9 

Salt  Works— Depreciation  on,  10 

Sash  Frames—  Rules  for  measuring,        20 
Saw  Mills — Depreciation  on,  10 

Scales— Prices  of,  32,  33,  34 

Scalping  Reels— Prices  of  32,  33,  34 

Scantling— Table  showing  number  of 

feet  in,  20 

School  Houses— Depreciation  on,  7 

School  House— Rule  for  ascertaining 
approximate  cost  of  by  cubic 
contents,  23 

Screens,  Bolting— Depreciation  on,  34 

Separator    and     Cockle     Machines, 

Kurth's— Prices  of,  32 

Separator  Machines— Prices  of,  32 

Separators— Prices  of,  32,  33,  34 

Shafting  and  Coupling— Depreciation 

on,  12,  34 

Shafting— Depreciation  on,  12 

Shafting— Prices  of ,  32,  33,  34 

Shelf  Hardware,  Stock  of— Deprecia- 
tion on,  14 
Shingles— Prices  allowed  for  laying,  27 
Shirts,  Stock  of— Depreciation  on,  13 
Shoemakers  Measure— Table  of,  52 
Shoes,  Stock  of— Depreciation  on,  13.  18 
Shoulders,  Stock  of— Depreciation  on,  17 
Siding     and     Flooring  —  Proportion 

allowed  for  laps  and  matching,  27 

Siding— Prices  allowed  for  putting  on,    27 
Sills  —Rules  for  measurement  of,  29 

Slots,  Cutting  of— Rule  for  measure- 
ment of,  26 
Slots— Rules  for  measurement  of,       25,  26 
Smith's  Double  Purifiers— Prices  of, 

32,  33,  34 
Smut  Machines— Depreciation  on,  34 

Smut  Machines— Prices  of ,  32,  33,  34 

Soap,  Stock  of— Depreciation  on,  18 


PAGE. 

Soap  and  Candle  Factory— Deprecia- 
tion on,  10 
Society  Goods,  Stock  of— Depreciation 

on,  16 

Soft  Maple  Lumber,  Stock  of— Depre- 
ciation on,  16 
Solid  or  Cubic  Measure— Table  of,            51 
Special  Hazards— Depreciation  on,  7,  8,  9 
Specific    Profits  —  Rule   for   marking 

goods  to  make,  37 

Spouting  and  Stock  Hoppers— Depre- 
ciation on,  34 
Square  Measure — Table  of,  52 
Square    Timber —  Rules   to   ascertain 

number  of  feet  of,  19 

Stables,   Boarding,   Hotel,    Livery  or 

Sale— Depreciation  on,  9 

Starch  Factory— Depreciation  on,  10 

Statement  of  Partial  Loss— Form  of,  60,  61 
Stationery,  Stock  of— Depreciation  on,  13 
Steam    Boiler  —  Equivalent  in  horse 

power,  35 

Steam  Boiler — Rules  to  ascertain  heat- 
ing surface,  35 
Steam    Boiler  —  Rules    to    ascertain 

horse  power  of,  35 

Steam  Engine— Rule  for  ascertaining 

horse  power  of,  35 

Steam— Rule  for  ascertaining  quantity 

of  water  required,  35 

Stevens'  Roller  Mill— Prices  of,  33 

Stock  Hoppers  and  Spouting — Depre- 
ciation on,  34 
Stone  Arches— Rules  for  measurement 

of,  25 

Stone  Fronts— Rules  for  measurement 

of,  26 

Stone,  Lime  and  Sand  required  for  one- 
hundred  cubic  feet  of  wall,  27 
Stone,  Run  of— Prices  of,               S2,  33,  34 
Stone  Work— Rules   for   ascertaining 

number  of  perches  of  stone  in  wall,  29 
Stone  Work— Rule  for  measurement  of,  30 
Stone  Work— Table  showing  number 
of  perches  and  cubic  feet  of  stone 
in  walls  of  different  thickness,  30 

Store  Buildings — Rule  for  ascertaining 
approximate  cost  of  by  cubic 
contents,  23 

Store  Furniture  and  Fixtures — Depre- 
ciation on,  11 
Stoves — Depreciation  on,  15 
Straw  Goods,  Stock  of— Depreciation 

on,  16,  18 

Sugars,  Stock  of— Depreciation  on,  14 

Sugar  Refineries— Depreciation  on,  11 

Superficial  Contents— Rules  for  ascer- 
taining cost  of  buildings  by,  20 
Surveyors'  Long  Measure— Table  of,  52 
Surveyors'  Short  Measure — Table  of,  52 
Sycamore  Lumber,  Stock  of— Depre- 
ciation on,  16 
Syrups,  Stock  of— Depreciation  on,          14 


76 


Tiffany's  Digest  of  Depreciations. 


Table  of  Contents— Continued. 


PAGE. 

n^anneries— Depreciation  on,  11 

-•-      Teas,  Stock  of— Depreciation  on,  14 

Timber  Measure— How  to  measure.  19 
Timber — Rules  to  ascertain  number  of 

feet  of,  19 
Timber— Table   showing    number    of 

feet  in,  20 
Time— Illustration  of   Table  showing 

number  of  days  from  any  day  or 

month  to  same  day  in  any  other 

month,  49 
Time — Table  showing  number  of  days 

from  any  day  or  month  to  same 

day  in  any  other  month,  49 
Tin  Castings  —  Rule  for  ascertaining 

weight  of,  from  their  patterns,  37 

Tobacco  Barns— Depreciation  on,  11 

Tobacco  Factories— Depreciation  on,  11 

Tobacco  Houses — Depreciation  on,  1 1 

Tobacco  Stemmeries — Depreciation  on,  1 1 
Tools,  Mill— Prices  of,                     32,  33,  34 

Tools,  Stock  of— Depreciation  on,  14 

Toothing— Rule  for  measurement  of,  26 

Trimmers— Rules  for  measurement  of,  29 
Trimmings— Rules  for  measurement  of,  26 

Troy  Measure— Table  of,  53 

Trucks.  Bag— Prices  of,  32 

True  Discount— What  it  is,  47 

Tubs— Rule  for  gauging,  41 
Tuckpointing,   and    Cleaning   Fronts, 

etc., — Rules  for  measurement  of.  27 
Tuckpointing — Rules  for  measurement 

of,  24 
Type— Illustration   of    Rule    to    find 

weight  of,  35 

Type— Rule  to  find  weight  of,  35 


TJ  nity— Table  of, 


Vault  Covers— Rule  for  measurement 
of,  27 

Velvets,  Stock  of— Depreciation  on,         16 
Veneered  Buildings— Depreciation  on,    U 


T  A/al'i  Floor  or  Roof  Measure— Rule 

Wall  Paper— Rule  for  measuring,  38 

W^all  Tops— Rules  for  measurement  of,  26 
Walls,  Circular— Rules   for   measure- 
ment of,  25 
Walls,  External — Rules  for  measure- 
ment of,                                                25 
Walls,   Hollow— Rules    for    measure- 
ment of,                                                 26 


25 
25 


25 


np— Depreciation  on, 
iskey  —  Depreciation 


PAGE. 

Walls,  Round— Rules  for  measurement 
of, 

Walls,  Partition— Rules  for  measure- 
ment of, 

Walls,  Partition,  connecting  with  Stone 
Walls — Rules  for  measurement  of. 

Walnut  Lumber,  Stock  of— Deprecia- 
tion on, 

Ware,  Plated— Depreciation  on 

Warehouses,  Hem, 

Warehouses,  Whisl 
on. 

Wearing  Apparel — Depreciation  on. 

Weights  and  Measures,  Miscellaneous, 
-Table  of, 

Wells— Table  showing  capacity  of. 

Wells — Table  showing  capacity  in  U.  S. 
Ale  gallons  or  hogsheads. 

Wheel  Cogs,  Core,  wooden— Deprecia- 
tion on,  34 

Wheels,  Core— Depreciation  on.  34 

Whiskey  Warehouse — Depreciation  on,  11 

Whiskeys,  Chicago,   Stock  of— Depre- 
ciation on. 

Whiskeys,  Kentucky,  Stock  of— Depre  • 
ciation  on, 

Whiskeys,  Stock  of — Depreciation  on, 

Willowware,  Stock  of —  Depreciation 
on, 

Windows — Rules  for  measurement  of, 

25,  29 

Wine  or  Liquid  Measure— Table  of,  53 

Wood  Conveyors— Prices  of,         32,  33,  34 


42 


17 


17 


Wood,  Cord  of— Dimensions  of. 
Wood,    Cotton,   Lumber,    Stock   of — 

Depreciation  on, 
Woodenware,  Stock  of — Depreciation 

on, 
Woodworkers,  Machinery  in— Depre- 
ciation on. 
Woolen  Mills — Depreciation  on. 
Works,  Bolt  and  Nut — Depreciation  on, 
W^orks,  Fire  Brick — Depreciation  on. 
Works,  Frame  Cement — Depreciation 

on. 
Works,  Glass — Depreciation  on. 
Works,  Hardware— Depreciation  on, 
Works,  Iron,  Machinery  in — Deprecia- 
tion on. 
Works,  Nail— Depreciation  on. 
Works,  Nut  and  Bolt— Depreciation  on. 
Works.  Salt— Depreciation  on, 
Wrought  Iron  Bolts— Rule  for  ascer- 
taining weight  of. 


7inc  Castings— Rule  for  ascertaining 
-<    weight  of,  from  their  patterns,        37 


TIFFANY'S  SPECIAL  AGENTS'  AND  ADJUSTERS'  ASSISTANT. 

TENTH  EDITION,   REVISED  AND  ENLARGED. 

The  Special  Agents'  and  Adjusters'  Assistant  although  designed  for  the  daily  use  of  the 
field  workers  of  the  Insurance  business,  and  as  an  office  reference  book,  is  well  adapted 
to  the  requirements  of  all  who  are  engaged  either  in  professional  or  mechanical  pursuits. 
It  has  been  compiled  with  great  care,  is  full  of  valuable  information,  is  unquestionably 
the  best  and  most  practical  work  of  the  kind  ever  published,  and  one  that  in  all  of  its 
departments,  fills  the  requirements  of  the  practical  workers  of  the  profession. 

The  Law  of  Insurance  and  references  to  standard  authorities  and  adjudicated  cases, 
will  be  of  great  service  to  Managers  of  Companies,  Officers,  Adjusters,  Special  and  Local 
Agents,  as  well  as  Attorneys,  in  preparing  their  cases.  The  tariffs  of  the  various  State 
Boards  are  complete  and  will  assist  Special  as  well  as  Local  Agents  in  whatever  section 
of  the  country  they  may  be  engaged.  The  entire  Tariffs  promulgated  by  the  various 
State  organizations  or  Boards  acting  under  the  sanction  of  the  Union,  are  published  in 
full  in  this  book. 

This  book  gives  numerous  statistics  on  many  subjects  that  are  very  essential  to 
Special  Agents,  General  Agents  or  Managers,  and  particularly  to  Adjusters,  and  is 
intended  not  only  as  a  work  of  ready  reference  for  the  experienced  Adjuster  or  Special 
Agent,  but  also  a  work  of  instruction  for  those  who  are  just  starting  in  this  most 
important  and  intricate  branch  of  the  business.  It  is  unquestionably  a  vade  mecum  of 
all  matters  that  ordinarily  come  within  the  range  of  a  Special  Agents'  or  Adjusters' 
work,  and  is  also  exceedingly  valuable  to  Architects,  Contractors  or  Builders.  The 
book  is  replete  with  valuable  tables  and  other  data. 

The  various  detailed  estimates  given  for  Flour  Mills  of  various  sizes,  together  with 
the  Price-List  of  Mill  Machinery  of  all  kinds,  are  exceedingly  valuable.  The  rules  given 
for  ascertaining  the  approximate  cost  of  buildings  by  cubic  contents,  and  superficial 
contents  will  prove  of  assistance. 

Every  Manager,  Special  Agent  or  Adjuster,  as  well  as  Local  Agents,  Contractors, 
Builders,  Machinists  and  members  of  the  Legal  profession  should  have  a  copy  of  this 
valuable  book.  Price  Five  Dollars.  Sent  by  registered  mail,  postage  paid,  upon  receipt 
of  price. 

THE  INSURANCE  REFERENCE  BOOK. 

^  We  have  in  preparation  a  book  entitled  The  Insurance  Reference  Book, 
which  is  one  of  the  most  exhaustive  ^orks  on  the  Law  of  Insurance  that 
has  ever  been  published.  Its  arrangement  differs  from  the  ordinary  Law 
Book,  and  covers  a  very  wide  range,  including  references  from  most  of 
the  standard  authorities  as  well  as  several  thousand  references  to  adjudicated 
cases  in  the  Courts  of  the  various  States  and  Canada  and  the  Supreme  Court 
of  the  United  States.  This  book  will  be  of  great  service  to  Officers  and 
Managers  of  Companies,  and  Adjusters,  and  invaluable  to,  and  ready 
reference  for  Attorneys  in  preparing  their  cases. 


SUGGESTIONS  TO  SOLICITORS- 

This  valuable  and  elementary  Instruction  Book  is  designed  mainly  for 
the  use  of  beginners  in  soliciting  risks  for  fire  insurance. 

This  work  covers  all  the  points  necessary  to  give  a  new  beginner  in  the 
business  of  fire  insurance,  such  instruction  as  will  enable  him  to  fully 
acquaint  himself  with  the  duties  which  devolve  upon  him,  and  which  are 
so  essentially  important  to  the  Company  to  which  he  submits  applications. 

A  new  feature  in  fire  insurance  is  treated  in  this  book,  to- wit :  The 
proper  method  of  ascertaining  the  value  of  buildings,  the  line  a  company 
can  safely  assume,  and  the  rate  it  should  charge.  It  will  aid  the  Solicitor 
in  bringing  out  all  the  different  hazards  in  the  risk  and  make  proper  charge 
therefor.    A  feature  we  believe  not  in  any  other  Insurance  Instruction  Book. 

These  books  are  being  used  now  by  a  large  number  of  Solicitors,  and 
the  Companies  who  have  provided  their  Solicitors  with  them  are  hearty  in 
their  commendations  of  the  work  and  the  results  attained  by  their  use. 
We  believe  that  this  work  has  no  equal  as  an  elementary  Instruction  Book 
for  Solicitors.     Price  Fifty  Cents,  sent  postpaid  upon  receipt  of  price. 

Companies  desiring  these  books  in  quantities  for  their  Solicitors  will 
be  quoted  special  terms  upon  application  to  us. 


*'It  stands  at  the  Head." 

Tiffany's  Book  of  Policy  Korms, 

FOR  FIRE  INSURANCE  AGENTS, 


FOURTH  EDITION,   REVISED  AND  ENLARGED. 


This  Book  of  Policy  Forms  is  the  most  complete,  elaborate  and  finished 
"work  of  its  kind  ever  published,  and  will  commend  itself  to  Managers  of 
Insurance  Companies  and  Insurance  Agents  in  all  parts  of  the  Globe.  Each 
and  every  form  is  adapted  to  the  requirements  of  the  insurance  business  of 
the  present  age. 

This  edition  has  been  revised  and  enlarged  and  is  superior  in  every 
way  to  any  book  of  a  similar  character  ever  published.  The  arrangement 
is  in  accord  with  the  principles  of  correct  underwriting,  and  each  form  is 
complete  within  itself.  The  Index  is  elaborate  and  any  form  desired  can 
be  readily  found. 

The  Standard  Riders  for  the  States  of  New  York,  Michigan  and  Min- 
nesota as  well  as  the  forms  used  by  the  Chicago  Fire  Underwriters'  Associ- 
ation are  given  in  this  book. 

Agents  using  these  forms  will  afford  indemnity  to  their  patrons  and  at 
the  same  time  protect  their  companies,  and  it  is  believed  that  these  lorms 
will  prove  of  inestimable  value  to  the  fraternity  and  fire  underwriting. 

We  keep  in  stock  a  large  variety  of  printed  Policy  Forms  similar  to 
those  to  be  found  in  this  book.  Agents  desiring  forms  similar  to  these, 
will  find  it  to  their  advantage  to  write  us,  giving  the  page  of  this  book  and 
the  Form  desired. 

Every  Manager,  General  Agent,  Local  or  Soliciting  Agent  should  have 
this  book  of  Policy  Forms. 

Price  for  Single  Copy, $  2,00. 

Sent  post  paid  upon  receipt  of  price.      Your  orders  are  solicited. 

Special  terms  will  be  given  to  Companies  desiring  these  Books  in 
quantities  for  their  Agents. 


POLICY  LABELS. 

We  manufacture  to  order,  all  kinds  of  Policy  Labels  or  Stickers  for 
Insurance  Agents,  Brokers  and  Companies,  either  in  colors  or  plain.  ^  These 
Labels  are  gummed  on  back  and  ready  for  use.  We  quote  prices. as 
follows : 

1000  Labels «3  50    I   3000  Labels $5  50 

2000        "      4  50    I    5000        "      7  50 

If  desired  in  larger  quantities  please  write  to  us  for  estimates.  Your 
orders  are  solicited. 

RUBBER  STAMPS. 

We  are  prepared  to  furnish  any  style  of  Rubber  Stamps  required,  at  most 
reasonable  prices. 
ESTIMATES  CHEERFULLY  FURNISHED  AND  YOUR  ORDERS  ARE  SOLICITED. 


TIFFANY'S  INSTRUCTION  BOOK  FOR  FIRE  INSURANCE  AGENTS. 

TWENTY-SIXTH  EDITION. 

The  success  attending  the  publication  of  the  former  editions  of  this 
exceedingly  valuable  work,  is  without  precedent,  and  the  universal  report 
is  that  it  is  without  question  the  most  practical  work  of  its  kind  ever  pub- 
lished and  one  that  fully  meets  the  requirements  of  companies  and  local 
agents,  and  this  is  evidence  by  the  fact  that  many  of  the  Companies  have 
adopted  it,  as  preferable  to  all  others,  for  the  use  of  their  local  agents. 

It  is  written  from  a  practical  standpoint,  and  is  full  of  useful  informa- 
tion and  instruction  not  only  for  the  experienced  agent,  but  also  those  just 
commencing  in  the  business.  Each  department  of  an  Insurance  Agent's 
work,  from  the  time  he  receives  his  appointment,  until  it  is  completed,  is 
explained  in  detail,  and  complete  instructions  given  as  to  the  use  for  which 
each  blank  or  book  is  intended,  as  well  as  the  proper  manner  of  using  them. 

The  Digest  of  Depreciations  which  has  been  prepared  with  great  care, 
will  be  found  valuable  to  the  local  agents  in  determining  the  value  of 
buildings  and  stocks,  and  in  this  manner  prevent  over  insurance. 

The  Tariff  of  Rates  given,  as  well  as  the  Forms  of  Policies,  are  exceed- 
ingly valuable  to  the  agent.  This  edition  has  been  thoroughly  revised  and 
enlarged,  and  many  new  Policy  Forms  added  including  the  Standard  Riders 
for  New  York,  Michigan  and  Minnesota.      Price  for  single  copy  $1,50. 

Companies  desiring  these  books  in  quantities  for  their  Agents  will  be 
quoted  special  terms  upon  application  to  us.  Sent  postpaid  upon  receipt 
of  price. 

ADJUSTERS'  CABINET. 

Our  Adjusters'  Portfolio's  are  being  used  by  many  of  the  Special 
Agents  and  Adjusters  throughout  the  various  sections  of  the  Country. 
They  are  made  of  leather,  size  9x14  inches,  so  as  to  take  in  the  regular 
Proof  of  Loss  blanks  and  are  about  two  inches  thick. 

We  are  frequently  asked  what  assortment  of  blanks  are  included  in  our 
Adjusters'  Cabinet,  and  in  order  that  our  friends  and  patrons  may  under- 
stand  what  they  are  ordering,  we  give  the  following  list  of  Adjusters' 
Blanks: 

12  Proofs  of  Loss  (Long  Form).  12  Partial  Loss  Receipts. 

12       "         "        (Short  Form).  12  Total  Loss  Receipts. 

12  Appraiser's  Blanks— Building.  12  Builders'  Proposals  for  Repairs. 

12  "  "     —Personal.  12         "         Estimates  for  Repairs. 

12  Adjusters' Agreements.  12         "         Receipt  for  Making  Estimates. 

12  Schedule  Blanks  for  other  Insurance.        12         "         Contracts. 

12  Schedules  for  Damages.  12  Appraisers'  Receipts  for  Services. 

12  Adjusters'  Statement  of  Loss.  12  Assured  Certificates   of   Acceptance  of 

12  Adjusters'  Certificates.  Repairs. 

The  price  of  Adjusters'  Cabinet  with  blanks  is    -    -    -    $  5.00 
The  price  of  Adjusters'  Portfolio  with  blanks  is    -    -    -     9.00 


THE  STANDARD  POLICY. 

The  Tiffany  Standard  Policy  op  Indemnity  is  said  to  coverall  the  essential  points  of 
Insurance;  fully  protecting  the  Company  in  regard  to  the  terms  upon  which  it  assumes 
the  risk,  and  yet  recognizing  all  the  rights  the  assured  may  have  in  his  claim  for 
indemnity  against  loss  or  damage  to  his  interest  in  the  property  specified. 

This  revision  of  the  current  form  of  policy,  is  believed  to  be  the  most  concise,  brief 
and  harmonious— having  all  the  points  relating  to  each  other  grouped  together  and  the 
fewest  words — of  any  form  in  general  use,  and  is  in  accord  with  the  principles  and 
practice  of  fire  underwriting  from  the  standpoint  of  to-day. 

It  is  arranged  so  the  conditions  and  limitations  under  which  the  risk  is  accepted, 
are  grouped  together  on  one  side,  while  the  requirements  in  the  event  op  a  fire,  are 
grouped  together  on  the  other  side,  and  so  separating  the  two,  avoids  the  objection 
generally  made  that  the  conditions  and  limitations  are  too  numerous;  a  point  often 
made  against  a  Company  when  a  claim  is  on  trial  before  a  jury. 

The  changes  in  the  conditions  have  been  suggested  by  practical  insurance  men, 
also  by  attorneys,  who  have  had  most  to  do  with  the  legal  application  of  such 
conditions.  The  conditions  now  cover  all  the  strong  points  in  the  current  forms,  and 
strengthen  many  of  the  weak.  ones. 

This  Policy  is  designed  to  protect  both  parties  and  their  interests,  without 
giving  undue  advantage  to  either. 

It  protects  the  Company  in  regard  to  the  terms  upon  which  the  risk  is  assumed 
without  prejudice  to  the  claim  of  assured. 

The  limiting  phraseology  used,  is  believed  to  meet  the  requirements  of  the 
business  of  to-day. 

It  is  an  axiom  of  the  law  that  the  contract  shall  be  construed  most  strongly  against 
the  party  who  makes  it,  hence  the  underwriter  who  frames  the  policy  should  state 
plainly,  and  without  ambiguity,  the  terms  and  conditions  upon  which  the  risk  is 
assumed,  or  failing  to  do  this,  the  Courts  will  construe  the  language  used  most  favorable 
to  the  insured  or  claimant.  It  is  therefore  very  important  for  Insurance  Companies  to 
plainly  define  in  their  policies  the  exact  conditions,  limitations  and  requirements  of  the 
contract;  this  can  best  be  done  by  the  limiting  phraseology  used  in  this  Policy. 

This  Policy  has  received  the  highest  commendations  from  many  practical  and 
prominent  Underwriters,  as  well  as  members  of  the  legal  profession  in  various  sections 
of  the  country. 

Mr.  Charles  H.  Case,  of  Chicago,  the  well  known  Underwriter  and  Manager  of  the 
Royal  Insurance  Company  of  Liverpool,  in  his  remarks  before  the  North- Western 
Fire  Underwriters'  Association  at  the  meeting  held  September,  1888,  relating  to  the 
current  form  of  Policy  said: 

"  I  would  sugrgest  that  it  should  be  as  concise  and  short  as  it  could  be,  and  still  be 


I  property" 

the  word  "indemnify''  and  the  covenants  are  a  part  of  the  consideration,  and  each 
head  or  paragraph  is  printed  so  you  can  read  it  at  sight,  and  read  the  obligations 
placed  upon  the  insured  to  perform." 

The  No- Waiver  Clause,  which  is  a  part  of  this  PoHcy  has  been  decided  by  the 
Supreme  Court  of  the  State  of  Wisconsin  in  the  case  of  Knudson  vs.  Hekla  Fire  Insurance 
Co.,  43  N.  W.  Rep.  954,  to  be  valid  and  will  protect  the  Company  against  waiving  any  of 
its  rights,  preliminary  to  the  adjustment  of  a  claim,  or  in  any  action  taken  to  ascertain 
the  validity  of  such  claim. 

Correspondence  is  solicited  with  Managers  of  Companies  contemplating  a  new 
edition  of  Policy. 


BI^ANK    BOOK 3 

We  keep  in  stock  many  styles  of  Blank  Books  and  manufacture  to  order  all  kinds 
of  Blank  Books  with  any  style  of  Ruling:  and  Binding  desired.  Our  facilities  for  this 
class  are  unexcelled. 

Our  Blank  Book  Department  is  under  the  supervision  of  practical  and  skillful 
workmen,  and  our  books  are  unsurpassed  by  any  House  in  the  West.  Thousands  of 
them  are  being  used  in  various  sections  of  the  country,  and  the  universal  comment 
is  that  they  give  unqualified  satisfaction. 

IVlerctLariLtQ,  NIamj.fa.ctu.rers,  Banlcers,  Insuranc© 
Oompanies  and.  tti©  F*ij.t>lio  Oenerally, 
will    consult  their  own  interests  by  sending  to  us  for  estimates  before  placing  their 
orders  for  Blank  Books.    Your  orders  are  solicited. 


POLICY  IvABE)I^S. 

We  manufacture  to  order,  all  kinds  of  Policy  Labels  or  Stickers  for  Insurance  Agents, 
Brokers  and  Companies,  either  in  colors  or  plain.  These  Labels  are  gummed  on  back 
ready  for  use.    We  quote  prices  as  follows: 

1000  Labels $3  50  13000  Labels $5  50 

2000       "       45015000       "       7  59 

If  desired  in  larger  quantities  please  write  to  us  for  estimates.  Your  orders  are 
solicited. 


1V1A.30NI0    BI^ANKS    AND    BOOKS. 

We  keep  in  stock  a  large  variety  of  Blanks  and  Books  suitable  for  Masonic  and 
other  Secret  Societies,  and  our  facilities  for  furnishing  Lodges,  Chapters,  Consistories, 
Commanderies  and  other  Societies  are  unsurpassed. 


Applications  for  Degrees. 

Applications  for  Membership. 

By-Laws. 

Committee  Notice  Blanks. 

Committee  Report  Blanks. 

DiAPLOMAS. 
DiMITS, 

Dues  Books. 
Notification  Blanks. 


Masonic  Ode  Cards. 

Membership  Cards. 

Receipt  Books. 

Record  Books. 

Knights  Templar  Ascension  Day 

Service. 
Summons  Blanks. 
Visitors  Registers,  Etc. 


Send  to  us  for  estimates  on  any  kind  of  Society  Printing  or  Supplies  that  you 
may  require.  Estimates  cheerfully  furnished.  All  large  orders  sent  C.  O.  D.,  unless 
otherwise  arranged.  Cash  must  accompany  all  small  orders  from  individuals  for 
our  goods  unless  parties  are  known  to  our  House  or  give  satisfactory  references 
in  Chicago. 

Masonic  and  other  Society  Cards  Furnished  on  Short  Notice. 


BUILDING  AND  LOAN  ASSOCIATION  BLANKS  AND  BOOKS. 

We  keep  in  stock  a  full  assortment  of  Blanks  and  Books  for  Building  and  Loan 
Associations,  and  can  furnish  any  quantities  desired  on  short  notice.  We  also  manu- 
facture to  order  any  kind  of  Blanks  or  Books  required  by  Societies  of  this  kind.  Send 
for  estimates,  stating  the  kind  of  Blanks  or  Books  desired  and  the  number  of  each 
kind  required.    We  sell  Building  and  Loan  Association  Blanks  in  any  quantity  required. 


TE^STIMONIALS. 


WHAT  OUR  PATRONS  SAY  OF  OUR  BOOKS  AND  BLANKS. 


New  Orleans,  La.,  October,  4,  1882. 
Dear  Sirs:— Tiffany's  Instruction  Book  for  Fire  Insurance  Agents  has  been  received. 

We  are  very  much  pleased  with  it,  and  would  request  you  to  send  us more  copies  for 

our  Agents.  Yours  Truly,  J.  TUYES,  President. 

Cincinnati,  October  23,  1882. 
Gentlemen:— Enclosed  find  check  for  S15.00,  to  pay  for  Expiration  Register,  No.  954, 
size  4,  which  came  on  time  and  pleases  us. 

Yours  Truly,  ADAM  GRAY  &  CO. 

Marietta,  Ohio,  November  24,  1882. 
Gents:— The  Local  Agents'  Policy  Register,  No.  987,  Size  2,  is  received  and  is  very 
satisfactory.  Yours  Very  Truly,  HENRY  BOHL. 

Marion,  Ohio,  December  2,  1882. 
G^nts:— Expiration  Register,  No.  953,  Size  2,  sent  me  in  November,  fills  a  long  felt 
want.  Yours  Respectfully,  G.  S.  McGUIRE. 

Quincy,  Illinois,  December  6,  1882. 
Dear  Sii-s:— I  shall  recommend  our  Agents  to  purchase  your  Instruction  Book. 

Very  Respectfully,  RICHARD  JANSEN,  Sec. 

Omaha,  Nebraska,  January  4,  1883. 
Gents:— Please  find  enclosed  draft  for  $15.00,   in  payment  of  bill  for  Expiration 
Register.     We  think  it  is  a  beauty,  and  the  ver5^  thing  we  need. 

Yours  Truly,  MURPHY  &  LOVETT. 

St.  Charles,  Mo.,  January  15,  1883. 
Gentlemen:— Enclosed  please  find  P.  O.  order  to  pay  for  Tiffany's  Instruction  Book. 
Have  examined  the  same  and  find  it  full  of  valuable  information. 

Yours,  WM.  S.  GROSS. 

New  Orleans.  La.,  January  24,  1883. 
Gentlemen:— Enclosed  please  find  money  order  in  payment  of  enclosed  bill,  which 
be  kind  enough  to  receipt  and  return  to  us.    The  order  was  filled  just  as  we  wished  it, 
and  we  beg  to  thank  you  for  your  nice  observance  of  our  directions. 

Yours  Truly,  GEO.  H.  FROST,  Sec'y- 

New  Orleans,  Oct.  10,  1886. 
Dear  Sirs:— I  think  the  Tiffany  Policy  better  than  anything  in  use,  and  hope  it  will 
not  be  long  before  something  like  it  is  adopted  by  all  the  Companies. 

Yours  truly,  CLARENCE  F.  LOW. 

WytheviUe,  Va.,  October  24, 1887. 
Gents:— Register  No.  953,  size  2,  received.    I  think  the  Register  is  excellent. 

RespectfuUy,  AUG.  HEUSER. 

Nashville,  Tenn.,  November  17, 1887. 
Gents:— Enclosed  please  N.  Y.  exchange  for  five  dollars  in  full  for  Expiration 
Register  Form  No.  969,  size  2.  Yours  Respectfully,  W.  B.  ARMISTEAD,  Jr. 

Jonesville,  Michigan,  November  19,  lt)87. 
Gents:— I  think  your  Diagram  paper  the  best  and  nicest  paper  I  have  ever  seen. 

Yours  Truly,  WM.  M.  RANSON. 

Fort  Smith,  Ark.,  November  29,  1887. 
Gents:— Enclosed  find  P.  O.  Order  for  five  dollars,  due  you  for  Expiration  Register 
No.  899,  size  2.  Respectfully  Yours,  PATERSON  &  PARKER. 

Decatur,  Alabama,  December  5,  1887. 
Gtents:— Enclosed  find  New  York  Draft  for  five  dollars.    The  Register  Form  No.  969, 
size  2,  much  admired  and  gives  satisfaction. 

Very  Respectfully,  W.  W.  HEDGES  &  CO. 

Omaha,  Neb.,  December  8,  1887. 
Gents:— Have  been  using  one  of  your  Expiration  Registers,  Form  No.  953,  for  some 
years  and  being  fully  satisfied  with  it  desire  you  to  forward  me  another  as  soon  as 
possible.  Yours  Truly,  M.  R.  RISDON. 


Jefferson  City,  Mo.,  Nov.  16,  1889. 
Gents:— Calendars  are  gotten  up  in  good  style— first-class  work.    I  herew" 
draft  for  $40.00  to  balance  the  bill  or  Nov:  9.    Please  remit  receipt  and  oblige, 


I  herewith  enclose 

_.    ^_ i  oblige. 

Yours  truly,  F.  W.  ROER. 


Chicago,  November  28, 1887. 
(jents: — I  have  examined  the  book  entitled  "Tiffany's  Special  Agents  and  Adjusters'' 
Assistant,  "particLilarly  the  ninth  edition,  revised  and  enlarged  and  find  it  brimful  of 
most  valuable  information  and  suggestions,  together  with  a  large  number  of  tables  and 
rules  for  ascertaining  quantities,  weights,  etc.,  of  a  large  variety  of  subjects,  indeed, 
nearly  everything  necessary  to  meet  every  variety  of  losses,  on  both  real  and  personal 
property;  with  a  table  of  contents  or  index,  all  in  the  most  convenient  and  intelligible 
form  possible;  and  although  having  been  in  the  business  upwards  of  forty  years,  I 
would  not  be  without  a  copy  of  this  book  for  ten  times  its  cost — the  subject  is  of  too 
great  magnitude  and  the  ten  thousand  details  no  one  can  always  possibly  call  to  mind 
when  wanted,  H.  S.  DURAND,  GenU  Adjuster,  Home  Insurance  Co.  of  N.  Y. 

Des  Moines,  Iowa,  April  23,  1887. 
Gentlemen:— Have  just  received  the  "Special  Agents  and  Adjusters  Assistant''  and 
looked  through  it  carefully.    We  regard  it  as  indispensable  to  an  Insurance  Office  as  is  a 
cook-stove  in  a  well  regulated  kitchen.    Inclosed  find  our  check,  with  exchange  to  pay 
for  same.  Yours  truly,       THEO.  F.  GATCHEL,  Sec'y,  Des  Moines  Fire  Ins.  Co.* 

Freeport,  111.    Oct.  14.  1887. 
Gentlemen: — ^Will  you  please  send  us  half  a  dozen  more  of  your  "Special  Agents  and 
Adjusters'  Assistant,"  the  same  as  we  ordered  about  six  months  or  a  year  ago,  your  last 
edition.    I  think  they  are  a  very  valuable  book  for  a  special.  Yours  truly, 

FRED.  GUND,  Sec'y  German  Insurance  Co. 
San  Francisco,  Cal.,  May  9,  1887. 
Gentlemen: — Your  kind  favor  of  the  second  inst.  is  at  hand.  I  forward  you  to-day 
per  postal  order  $500  in  payment  for  your  Special  Agents  and  Adjusters  Assistant.  It 
is  a  very  fine  edition  and  something  that  every  Special  Agent  or  Adjuster  should  have. 
The  legal  decisions  given  therein  by  you  are  a  special  feature  that  recommends  the 
book  very  highly  to  any  one  in  our  business. 

With  many  thanks,  I  beg  to  remain  Yours  very  truly, 

G.  0.  PRATT,  General  Agent,  California  Insurance  Company. 
Lincoln,  Neb.,  Dec.  12,  1887. 
Gentlemen: — Some  time  ago  my  Company  sent  me  a  copy  of  your  latest  book  for  use 
of  Special  Agents  and  Adjusters,  and  asked  my  opinion  of  it.  I  replied,  in  substance, 
that  it  was  "a  good  thing."  I  want  to  say  now,  after  a  more  careful  perusal  of  it,  and 
use  of  it  in  the  field,  that  it  is  considerably  more  than  that — that  it  is  the  best  work  of 
the  kind  extant.  I  would  almost  as  soon  think  of  doing  without  my  salary  as  trying  to 
get  along  without  your  book. 

If  the  best  Special  wants  to  know  how  little  he  knows,  he  need  only  read  it  through. 
As  Bismarck  said  of  Mark  Twain's  War  Map:  "I  never  saw  anything  like  it,"  and  after 
2.5  years  experience  as  Local  and  Special  Agent  and  Adjuster  I  can  only  add,  that  I 
couldn't  have  written  a  better  one  myself.  Yours  truly, 

JNO.  I.  UNDERWOOD,  State  Agent,  Commercial  Union  Assurance  Co. 

Grand  Rapids,  Mich.,  April  9,  1887. 
Gents:— Your  Adjusters  Assistant  received.       *       *       i  think  it  a  very  complete 
work  and  would  not  like  to  part  with  it.    Enclosed  find  check  for  five  dollars  in  payment 
of  the  bill  for  same.  Very  truly  yours,        A.  M.  GRANGER,  Sec'y. 

Kalamazoo,  Mich. .  April  11, 1887. 
Gents:— Special  Agents  and  Adjusters  Assistant  duly  at  hand.     Think  it  will  be  of 
much  service  to  me.  Very  truly  yours,       H.  F.  CORNELL,  Special  Agent. 

Selma,  Alabama,  April  14,  1887. 
Gents:— Enclosed  we  hand  you  draft  on  New  York  for  ^5.00,  in  payment  of  bill  for 
Special   Agents  and   Adjusters'  Assistant,  which  is  at  hand  and  we  think  quite  an 
improvement  on  the  old  editions.  Yours  truly,      E.  H.  JONES,  Sec'y. 

Yankton,  Dakota,  April  23,  lo87. 
Gents: — Tiffany's  Special  Agents  and  Adjusters'  Assistant  received.     You  cannot 
be  commended  too  highly  for  your  valuable  work     It  should  be  in  the  hands  of  every 
Adjuster.  Yours  truly,       D.  W.  C.  TANNER,  Sec'y. 

Aspen.  Col.,  May  1,  1887. 
Gents: ^-Herewith  find  check  in  payment  of  bill  for  Special  Agents  and  Adjusters' 
Assistant  sent  me  by  registered  mail.    I  am  very  much  pleased  with  it  indeed. 

Very  truly  yours,  JOHN  D.  BRANSFORD. 

Reading,  Ohio,  January  20,  1890. 
Dear  Sirs:— Your  Expiration  Register  Form  954,  received.    I  have  used  several  kinds 
of  Expiration  Registers,  but  think  this  the  best  arranged  I  have  ever  seen,  and  it  gives 
entire  satisfaction,  Yours  very  truly,  F.  H.  VORJOHAN. 

Dallas,  Texas,  March  10,  1890. 
Dear  Sirs:— The  General  Agents'  Record,  Form  No.  495,  arrived  in  good  shape.    It 
is  entirely  satisfactory.    Thanking  you  for  your  prompt  attention,  we  are, 

Yours  very  truly,        PARKS  &  SHUMARD,  Gen'l  Agents. 


East  Las  Vegas,  N.  M.,  May  2,  1888. 
Gentsr-Iamjustiareceiptof  Special  Agents  and  Adjusters'  Assistant  sent  me  bv 
mail  and  for  whicti  I  hand  you  postal  order  for  $5.03.    From  a  hasty  glance  throu-h  the 
book  I  thmk  I  shall  be  well  pleased  with  it.        Yours  very  truly,    EDWARD  HENRY. 

r^     4.       TV-     J  ^     ,  ^      ^.        .  Des  Moines,  Iowa,  May  5,  1887, 

Gents:— I  hand  you  check  for  $o.00  m  payment  of  copy  of  Special  Aleuts  and 
Adjusters^  Assistant.  We  are  well  pleased  with  the  book  and  may  find  opportunity  for 
using  other  copies  in  the  future.  Very  truly  yours,       J.  C.  CUMMINS,  Sec'y. 

^^„..    T*.v,-  1  ^1     *^-     ^      ,r-     ,  ,     ,,  Keokuk,  Iowa.  May,  18,  1888. 

Cxents,— 1  think  the  Adjusters'  book  a  valuable  one.  Respectfully 

HOWARD  TUCKER,  Sec'y. 
/>     .       m-i-  Burlington,  Iowa,  May  ""Q,  1888 

aents:--Tiffany's    Special  Agents  and  Adjusters'  Assistant.     It  is  a  pleasure  'to 

recommend  and  aid  m  mtroducing  so  valuable  a  book  to  Insurance  men  with  whom  I 

am  m  daily  contact.       Truly  yours,       S  R.  HOLMES,  Manager. 

^     ^       „     ,       ,  „    ,  Bowling  Green,  Ky.,  January  10,  1888. 

Gents:— Enclosed  find  P.  O.  Order  for  Expiration  Register,  Form  No.  954,  size  2, 
which  came  duly  to  hand  and  is  the  very  thing  we  wanted. 

Respectfully,  COOKE  &  HILL. 

Burlington,  Iowa,  February  18,  1888. 
Gents:— Enclosed  find  Express  Order  in  payment  of  Expiration  Register  No.  953,  No.  2, 
received  this  day.    We  are  well  pleased  with  the  Register. 

Yours  Truly,  BRENIZER  &  DUNCAN. 

Chicago,  May  17, 1888. 
Gents:— Please  have  prepared  for  us  with  Company's  name  printed  on,  one  thousand 
copies  of  your  Special  Hazard  Survey  Form  No.  231,  and  obhgre. 

Yours  Truly,  H.  C.  EDDY,  Resident  Secretary. 

Aberdeen,  Miss.,  May  17,  1888. 
Gents:— Enclosed  find  P.  O.  order  to  pay  account  for  Street  Book  No.  876,  and  Expira- 
tion Register  No.  954,  we  are  very  much  pleased  with  the  books. 

Yours  very  truly,  C.  H.  ECFORD  &  CO. 

Toronto,  Canada,  June  5,  1888. 
Gents:— The  Universal  Expiration  Register  No.  954,  came  safely  to  hand  as  advised. 
Thank  you  very  much.  Yours  Truly,  J.  H.  EWART,  Genl.  Agent. 

Chambersburg,  Pa.,  June  15, 1888. 
Gents:— I  am  in  receipt  of  Tiffany's  Special  Agents'  and  Adjusters'  Assistant  which 
I  ordered  from  you  some  time  ago,  and  have  examined  it  carefully  and  consider  it  one 
of  the  best  works  of  its  kind  and  think  every  Insurance  man  ought  to  have  une. 

Yours  Very  Truly,  B.  N.  HERMAN,  Special  Agent. 

Grand  Rapids,  Mich.,  Nov.  14,  1888. 
Gents:— The  Expiration  Register,  Form  No.  1002,  Size  2,  is  received;    am  very  much 
pleased  with  the  book.  Yours  truly,  A.  M.  GRANGER,  Sec'y. 

Charleston,  S.  C,  March  8,  1889. 
Gents:— The  books  ordered  have  arrived  and  are  very  satisfactory.    With  thanks 
for  your  promptness,  I  am,  Yours  truly,  H.  T.  McGEE. 

Gainesville,  Texas,  April  11,  1889. 
Gents:— We  have  received  our  Expiration  Register,  and  we  are  well  pleased  with 
it;  please  accept  our  thanks  for  your  selection.     Enclosed  please  find  our  check  for 
$15.00,  the  amount  due  you  by  us  for  said  Register.    We  think  this  is  S15.00  well  spent. 
Very  truly  yours,  STONE  &  BLANTON . 

Meridian,  Miss.,  Aug.  1st,  1889. 
Gents:—  *****  Permit  me  to  thank  you  for  your  promptness  and  say  that  I  am 
very  much  pleased  with  the  Adjusters'  Portfoho  sent  me.    It  is  simple,  cheap,  durable 
and  useful,  and  I  w^ould  just  as  leave  try  to  do  without  my  salary  as  to  be  without  the 
Portfolio.  Yours  truly,  EDWARD  W.  McCERREN,  Special  Agent. 

Portland,  Oregon,  Aug.  28,  1889. 
Gents:— I  am  in   receipt   of  your  letter  of   16th  inst.  and  package  of  Blanks  and 
Books  by  Registered  mail.    The  latter  are   both  interesting  and  valuable,   and  were 
well  worth  the  amount  of  your  bill.  Yours  truly,       HERBERT  FOLGER,  Mngr. 

Abilene,  Kansas,  Sept.  11,  1889. 
Dear  Sirs:— The  shipment  of  Calendars  duly  received,  and  we  beg  to  thank  you  for 
the  prompt  handling  of  the  order  and  the  neat  results  attained. 

Yours  truly,  W.  A.  BURBANK,  Sec'y. 

Pensacola,  Florida,  Nov.  9,  1889. 
Gents:— The  blanks  we  ordered  from  you  were  duly  received  and  are  entirely  satis- 
factory. Yours  truly,  KNOWLES  BROS. 


Philadelphia,  June  9, 1887. 

My  Dear  Sir:r-A.ccept  my  thanks  for  the  copy  to-day  at  hand  of  your  Special 
Agents  and  Adjusters'  Assistant  and  Digest  of  Depreciations,  which  you  have  been  so 
kind  as  to  put  me  in  possession  of .  This  compendium  of  advice  and  experience  is  very 
valuable,  and  so  far  as  I  know  is  unequaled  in  thoroughness  by  any  work  of  like  kind. 
You  have  done  a  great  service  to  the  fraternity,  and  I  trust  the  time  may  come  when 
we  can  all  take  leisure  in  this  busy  occupation  of  ours,  to  con  the  lessons  and  heed  the 
advice  of  your  valuable  book.  Believe  me,  Sincerely  yours, 

THOS.  H.  MONTGOMERY.    ^ 
Chambersburg,  Pa.,  June  15,  1888. 

Gent-:— I  am  in  receipt  of  Tiffany's  Special  Agents  aad  Adjusters'  Assistant    which 
I  ordered  from  you  some  time  ago,  and  have  examined  it  carefully,  and  consider  it  one 
of  the  best  works  of  its  kind  and  think  every  Insurance  man  ought  to  have  one. 
Yours  very  truly,         B.  N.  HERMAN,  Special  Agent. 

Harrisburg,  Pa.,  Sept.,  16,  1887. 

Gents: — I  have  your  favor  of  14th  inst.,  also  registered  package  containing  Adjusters' 
Assistant,  for  which  I  thank  you.  I  enclosed  P.  O.  order  for  $5.00  in  payment  of  bill  for 
same.  Yours  very  truly,       WM.  B.  HAMMOND,  Special  Agent. 

Cincinnati,  Ohio,  Sept.,  17,  1887. 

Gents:— Adjusters'  Assistant  received.  Enclosed  find  our  check  for  $5.00  in  pay- 
ment of  same.  Yours  truly,  WM.  A.  HALL,  Sec'y. 

Glens  Falls,  N.  Y.,  Sept.,  18,  1887. 

Gents: —  *  *  After  a  short  but  careful  perusal  of  your  Special  Agents  and 
Adjusters'  Assistant  it  has  proved  satisfactory.  Yours  Respectfully, 

N.  R.  GOURLEY. 
New  York,  Oct..  5,  1887. 

Gents: — We  enclose  check  for  $5.00,  for  one  copy  of  Special  Agents  and  Adjusters' 
Assistant.  Yours  truly,  THOS.  JAMES,  General  Agent. 

Clinton,  Iowa,  Oct.,  10,  1887- 

Gents:— Enclosed  find  $5.00  for  one  copy  of  Special  Agents  and  Adjusters'  Assistant. 
Yours  truly,  D.  L.  RYDER,  Sec'y. 

Valuable  Books.— We  are  in  receipt  of  a  very  handsome  work  which  is  destined  to 
meet  with  a  very  large  sale.  It  is  an  insurance  Trautwine.  No  civil  engineer  goes  out 
without  his  pocket  edition  of  Trautwine,  and  we  do  not  think  it  probable  that  any 
Special  will  hereafter  be  found  without  a  copy  of  "Tiffany's  Special  Agents  and 
Adjuster"  manual  in  his  pocket.  The  book  is  a  handsomely  gotten  up  work.  The, 
book  only  needs  to  be  seen  to  be  appreciated.     Price  $5.00.— T/ie  Insurance    World. 

"  Tiffany's  Special  Agents' and  Adjusters'  Assistant  and  Digest  of  Depreciations" 
(ninth  and  enlarged  edition)  has  just  appeared  from  the  press  of  H.  S.  Tiffany  &  Co., 
Insurance  Publishers  of  this  city— compiled  by  Mr.  H.  S.  Tiffany,  the  ex-general  agent 
and  adjuster  and  well  known  author  of  the  Instruction  Book  for  Fire  Insurance  Agents, 
Text  Book  of  Policy  Forms,  Digest  of  Depreciations,  Series  of  Standard  Blanks  and 
Books,  Expiration  Registers,  etc.  The  first  fifty  pages  are  devoted  to  the  legal  questions 
most  frequently  encountered  by  those  for  whom  the  book  was  published.  Here  fire 
insurance,  insurable  interest  and  partnership  interests  are  very  clearly  defined,  and 
interesting  and  valuable  details  are  given  as  to  the  location  of  personal  property,  the 
construction  of  the  pohcies  and  the  effect  of  its  various  clauses,  riders  and  conditions,  and 
the  conditions  and  limitations  of  the  insurance,  all  arranged  under  sub-heads,  each 
receiving  several  paragraphs  and  each  being  considered  as  legally  interpreted.  Require- 
ments in  the  event  of  a  fire,  pertinent  points  relative  to  cancellation  and  hints  to  special 
agents  also  have  a  place.  The  minimum  tariffs  of  the  state  boards  and  associations 
governing  Illinois,  Michigan,  Wisconsin.  Iowa,  Minnesota,  Dakota,  Missouri,  Kansas, 
Nebraska,  Colorado,  Wyoming,  New  Mexico  and  Texas  are  given,  as  are  those  of  the 
South  Eastern  Tariff  Association. 

The  forms  of  agreement  for  local  boards  and  the  rules  and  regulations  appear  in 
their  respective  chapters.  There  are  rules  for  fixing  rates,  "  rules  for  ascertaining  stock 
or  personal  property  loss  from  agreed  data  or  books  of  account,"  rules  for  computing 
this,  rules  for  measuring  that,  rules  for  everything.  There  are  tables,  too,  tables  almost 
without  end,  showing  the  capacity  of  this,  the  number  of  feet  in  that  and  the  weight  of 
the  other,  and  still  more  tables  (and  price  lists)  showing  the  cost  of  everything  under  the 
sun.  There  is  a  chapter  on  the  apportionment  of  fire  losses,  too,  and  another  especially 
for  adjusters.  The  closing  pages  are  occupied  by  the  "Digest  of  Depreciations."  The 
book  is  excellent  in  its  arrangement  and  exhaustive  in  its  details.  It  is  handsomely 
bound,  is  printed  on  very  fine  paper.    It  ought  to  have  a  large  saie.— The  Investigator. 

The  ninth  edition  of  Tiffany's  "Agents'  and  Adjusters'  Assistant  "  is  an  improve- 
ment over  all  other  editions  of  this  valuable  work,  so  carefully  compiled  by  Mr,  H.  S. 
Tiffany,  of  this  city,  although  when  the  eighth  edition  came  out  it  appeared  as  if  it 
would  be  impossible  to  better  it.  Mr.  Tiffany,  by  reason  of  his  experience  as  an 
adjuster  and  underwriter,  and  more  lately  as  a  publisher  of  insurance  blanks  and 
literature,  has  eminently  fitted  himself  for  this  business  of  compilation,  and  has  made  a 
great  success  of  it.  The  information  imparted  in  the  pages  of  closely  printed  matter  is 
something  that  all  adjusters  should  certainly  have,  and  which,  in  fact,  they  cannot  do 
without.  It  contains  formulas,  tariffs,  legal  decisions  and  other  most  important  data 
connected  with  underwriting,  and  is  certainly  one  of  the  best  and  most  practical  books 
ever  issued.  In  addition  to  all  the  other  valuable  matter  contained  in  the  book  there  is 
appended  the  twenty-fifth  edition  of  Tiffany's  Digest  of  Depreciations.— T/ie  Argus. 


l-n.  \^\ji^\jia.Liyjii  <jigrtiii/.tu  uiiuci    iiic  Ajciwa  ui    iiic  oiaic  Ol    Illinois. J 

Established  1874.  Incorporated  1878. 

H,  S,  Tiffany  &  Co,, 

PUBLISHERS  OF   STANDARD 

Insuranee  Books  &  Blanks, 


CHICAGO.  ILL, 


INSURANCE  SUPPLIES  A  SPECIALTY. 


Special  Hazard  Surveys,  (For  all  kinds  of  Specials). 
Applications  for  Mercantile  Property. 

Applications  for  Dwellings  and  Far  7n  Property. 

Agency  Policy  Registers.     Account  Current  Books, 
Daily  Reports  and  Endorsement  Blanks. 

Lithographed,  Engraved  or  Printed  Policies. 
Loss  Registers  for  Cofnpanies  or  Agents. 

Adjuster* s  Agreements.   Adjuster'' s  Certificates, 
Proofs  of  Loss,  [Long  and  Short  Forms.) 
Printed  Forms  for  written  portion  of  Policies^  (400  Forms)  for  all  classes  of  risks. 

Agreements  for  Submission  to  Appraisers, 

(For  Buildings— Personal  Property— Combined.) 
Marine  Protests,  Average  Bonds  and  all  kinds  of  Marine  Blanks  and  Books. 
Marine  Cargo  and  Hull  Registers. 

Certificates  of  Fire  Insurance.     Draft  Books-  . 

Builder's  Estimates,  (for  Frame  or  Brick  Buildings.) 
Apportionment  Blanks.     Adjustment  Sheets. 
Schedule  Paper.     Diagram  Paper. 

Expiration  Registers, for  Companies  and  Agents. 
Expiration  Books  [Pocket)  for  Agents. 

Expiration  Books  ( Pocket)  for  Brokers. 
Expiration  Books  for  Companies. 
Combined  Policy  Files  for  Agents.  Expiration  Books  for  Customers. 

Tiffany's  Special  Agents'*  Records  of  Receipts  and  Losses. 
Littleton  ^  Blatchlefs  and  Clark,  Bates  dr^  Clement's  Digest  of  the  Law  of 
Fire  Insurance.     Wood  on  Insurance.    Sansum' s  Insurance  Digest, 
And  other  Legal  Works  for  Underwriters. 

Si) aiding' s  Loss  Record.     (Pocket  and  Regular  Editions.) 
riff  any' s  Special  Agents'  and  Adjusters'  Assistant,  9th  Ed'n,  Revised  and  Enlarged. 
Tiffany's  Digest  of  Depreciations,  (On  Buildings,  Machinery  and  Slocks.)  28th  Edition. 

These  Books  are  recommended  by  many  of  the  leading  Underwriters,  Prominent  Ma- 
chinists, Builders  and  Architects,  and  are  pronounced  by  ail  the  most  complete  and  practical 
works  of  the  kind  ever  published.  No  Special  Agent  or  Adjuster  should  be  ivithout  these 
valuable  assistants. 

Tiffany  s  Instruction  Book  for  Fire  Insurance  Agents  has  now  reached  its 
TwENTT-SiXTH  Edition,  and  its  adoption  by  a  large  number  of  Companies  demonstrates 
beyond  a  doubt  that  it  is  the  best  work  of  its  kind  ever  published.  It  is  written  from  a 
practical  standpoint,  and  is,  as  its  name  indicates,  an  Instruction  Book  for  Fire  Insurance 
Agents.  It  is  practical,  comprehensive  and  full  of  valuable  information,  for  either  the 
beginner  or  experienced  Agent.  Every  Agent  who  desires  to  be  thorough,  and  have  his  work 
systematized  and  simplified,  should  have  a  copy  of  this  valuable  Instruction  Book.  Single 
Copies  $1.50  (post  paid).     Special  terms  when  desired  in  quantities. 

We  have  a  larger  assortment  of  Insurance  Blanks  (both  Fire  and  Marine)  than  can  be 
found  anywhere  else  in  the  World.  Our  Blanks  are  all  new  and  standard  in  every  particular, 
and  are  being  universally  adopted.  Companies  and  Agents  supplied  at  moderate  prices. 
Samples  of  any  of  our  Blanks  furnished  on  application  to  parties  desiring  to  purchase. 
Agents  and  Companies  can  procure  all  the  Standard  Insurance  Works  from  our  House. 

Our  Combined  Policy  Files  for  Agents/  are  the  best  means  extant  for  securing  Expiration!. 
All  our  Blanks  and  Books  are  Copyrighted,  and  all  rights  are  reserved. 

l^'Send  for  Catalogue  and  Price  List."^!! 


14  DAY  USE 

RETURN  TO  DESK  FROM  WfflCH  BORROWED 

LOAN  DEPT. 

This  book  is  due  on  the  last  date  stamped  below, 
or  on  the  date  to  which  renewed.  Renewals  only: 

TeL  No.  642-3405 
Renewals  maf  be  made  4  days  prior  to  date  due. 
Renewed  books  are  subjea  to  immediate  recall. 


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